Member

Throughout the passage of the Bill in this House and the other place, the Government have been clear that the precise definition of qualifying RHL will be set out in secondary legislation later this year. However, as has been set out many times before, it is the Government’s intention for the definition of qualifying retail, hospitality and leisure to broadly follow the definition that is used for the current retail, hospitality and leisure relief. Providing a power to enable the definition of qualifying retail, hospitality and leisure to be set through secondary legislation—as opposed to having it set out in the Bill, as these amendments seek—provides greater flexibility for the Government to react to changing economic conditions in the future.