The March 2020 quarter rent day was memorable for many reasons. Since then, lockdown has bitten hard and for many food and drink businesses. Creative operators rapidly reinvented their operations in response to the restrictions, while a lucky few have found their businesses well suited to the situation and have thrived. Most, however, are in survival mode. And now the June quarter rent day is almost upon us. The announcement of 100% business rates relief for retail and F&B occupiers in 2020/21 was welcome and the long-awaited review of the business rates system is due this autumn.