At Autumn Statement 2022, the Government announced a package of changes and tax cuts worth £13.6 billion over the next five years. This includes an increased 75 per cent relief for retail, hospitality and leisure (RHL) properties, up to a cash cap of £110,000 per business for 2023-24. This is a tax cut worth over £2 billion for around 230,000 RHL businesses, to support the high street and protect small shops. This support builds on the previous temporary 50 per cent RHL scheme announced at Autumn Budget 2021, as well as the unprecedented £16 billion of relief provided to the retail, hospitality and leisure sectors throughout the pandemic. Local Authorities determine eligibility for the 2023-24 scheme with regard to Government guidance which can be found at: https://www.gov.uk/government/publications/business-rates-relief-202324-retail-hospitality-and-leisure-scheme-local-authority-guidance