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High temperatures forecast across Guildford

The Met Office (opens new window) has issued an amber heat health alert for hot weather over the next few days. Read our advice during severe weather.

Retail Hospitality and Leisure Relief 2025

How are the cash caps calculated?

Under the cash cap, no ratepayer can in any circumstances exceed the £110,000 cash cap across all their properties in England.

Where a ratepayer has a qualifying connection with another ratepayer then those ratepayers should be considered as one ratepayer for the purposes of the cash caps. A ratepayer shall be treated as having a qualifying connection with another:

  1.  where both ratepayers are companies, and
  •  one is a subsidiary of the other, or
  • both are subsidiaries of the same company; or
  1. where only one ratepayer is a company, the other ratepayer (the "second ratepayer") has such an interest in that company as would, if the second ratepayer were a company, result in its being the holding company of the other.