These Regulations introduce relief in relation to non-domestic rates and the financial year beginning on 1 April 2021.

Regulation 3 makes provision for how an application to obtain the reliefs in regulations 4 and 5 must be made.

Part 2 and schedule 1 provide for relief in respect of retail, hospitality and leisure use. Regulation 4 removes any liability to pay rates on a day in that year where lands and heritages are wholly or mainly used for one or more of the purposes described in schedule 1.

Part 3 and schedule 2 provide for relief in respect of airport uses. Regulation 5 removes any liability to pay rates on a day in that year where lands and heritages are operated as an airport named in schedule 2, that are used for handling services or are occupied by a named company.

Part 4 contains a consequential amendment, to prevent lands and heritages that qualify for relief under these Regulations also qualifying for transitional relief.