To ask the Minister of Finance whether he has any plans to extend the targeted one year rates relief to businesses who do not currently pay business rates; and why he has not extended rates relief to domestic rates customers whose home is intrinsically linked to their business.

The targeted rate relief scheme will remove the burden of rates this year from those businesses who are liable for business rates and who the research has identified are hardest hit by the pandemic. If a property is not liable for business rates then business rates reliefs cannot apply. Domestic premises are subject to domestic rates, as the name implies, and not businesses rates. I cannot extend the scope of business rates reliefs to those who currently do not pay business rates.