One of my colleagues was talking the other day to a specialist commercial property lawyer who has spent the last 2 weeks doing nothing but advise on/negotiate clause 27.5 rent relief. He is most commonly seeing relief agreed at 50%, although 75% is not uncommon. There have been a few instances of 100%. There have been arguments centered around how much the tenant is continuing to “use” the premises (including for storage), one factor seems to be whether the tenant has on-premise servers that are still being used. So businesses that operate in the cloud potentially have a stronger argument for higher relief.