Business rates: Food and Drink Hospitality Rates Relief

Food and Drink Hospitality Rates Relief is aimed at eligible businesses in the food and drink hospitality sector. The aim of the relief is to support these sectors to manage continued cost pressures.

What is available through this relief

The total amount of government funded relief available for each property under this scheme for 2026/2027 (1 April 2026 to 31 March 2027) is 15% of the relevant bill. This is subject to a cap of £110,000 per business across all their properties in Wales.

Eligibility for this relief

Properties (hereditaments) that are being used for the sale of food and/or drink to visiting members of the public are eligible for this relief, such as:

  • Pubs
  • Restaurants 
  • Cafés 
  • Bars 
  • Live music venues

Live music venues

Live music venues are properties that are wholly or mainly used for the performance of live music for the purpose of entertaining an audience. An eligible property can only be used for other activities which are ancillary or incidental to the performance of live music (e.g. the sale of food or drink to audience members) or do not affect this primary use (e.g. infrequent use of the venue as a polling station or community event).

Many live music venues are classified as other property types which are eligible for this relief (e.g. pubs, restaurants and bars). A property is not a live music venue for the purpose of this relief if it is wholly or mainly used as a nightclub or a theatre.

Properties that are not eligible for this relief

The following uses of properties and other circumstances are not eligible for the relief:

  • subject to the retail multiplier
  • used wholly or mainly for the provision of living accommodation as a business (e.g. hotels, guest and boarding houses, holiday homes, and caravan parks and sites)
  • used wholly of mainly for the sale of goods to visiting members of the public (e.g. shops, showrooms, retail warehouses and supermarkets)
  • used wholly or mainly for the sale or provision of services to visiting members of the public (e.g. financial or professional services, salons and launderettes)
  • used wholly or mainly for sports and leisure facilities for visiting members of the public (e.g. sports centres, visitor attractions, theatres and cinemas)
  • used wholly or mainly for the assembly of visiting members of the public (e.g. clubhouses, public halls and institutions)
  • properties that are not reasonably accessible to visiting members of the public
  • properties that are not occupied
  • properties that are owned, rented or managed by a local authority

How to apply for Food and Drink Hospitality Rates Relief

You will need to apply online for Food and Drink Hospitality Rates Relief.

Applications must be made by 31 March 2027 for ratepayers to be eligible for Food and Drink Hospitality Rates Relief in 2026-27.

Apply for the Food and Drink Hospitality Rates Relief 2026-27 online