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<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.</p><p> </p><p>The Ministry of Housing, Communities and
Local Government has published guidance for local authorities on eligible properties.
As set out in the guidance, support is targeted at premises that are wholly or mainly
being used as shops, restaurants, cafes, drinking establishments, cinemas and live
music venues; for assembly and leisure; or as hotels, guest and boarding premises,
and self-catering accommodation. It is for local authorities to determine eligibility
for reliefs, having regard to guidance issued by the Government.</p><p> </p><p>A range
of further measures to support all businesses, including those not eligible for the
business rates holiday such as wholesalers, has also been made available.</p>
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