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<p>Business rates are devolved in Scotland, Northern Ireland and Wales.</p><p> </p><p>The
Government has provided enhanced support to the retail, hospitality and leisure sectors
through business rates relief given the direct and acute impacts of the COVID-19 pandemic
on those sectors. The Ministry of Housing, Communities and Local Government has published
guidance for local authorities on eligible properties.</p><p> </p><p>A range of further
measures to support all businesses, including those not eligible for the business
rates holiday such as airports, has also been made available. For example, the Government
has launched the Coronavirus Job Retention Scheme to help firms keep people in employment,
the Coronavirus Business Interruption Loan Scheme offering loans of up to £5 million
for SMEs through the British Business Bank backed by an 80% Government guarantee,
and is deferring VAT payments for this quarter.</p>
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