Business Rate Relief

Small Business Rate Relief

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You qualify for a Small Business Rate Relief during the period between 1st April 2010 until 31st March 2017 if:

  • You occupy one property with a rateable value of £17,999 or less
  • Or, if you occupy multiple properties, the main property has a rateable value of £17,999 or less and the additional properties each have a rateable value of £2,599 or less and the combined rateable value of all of the properties total £17,999 or less.

This must be true for every day that the relief is wanted. If the rateable value (or combined rateable value) increases above these levels the relief will stop from the day of the increase.

If you qualify for this relief, your bill for your single or main property will then be calculated using the small business rate multiplier rather than the standard rate.

You qualify for a Small Business Rate Relief with effect from 1st April 2017 if:

  • You occupy one property with a rateable value of £14,999 or less
  • Or, if you occupy multiple properties, the main property has a rateable value of £14,999 or less and the additional properties each have a rateable value of £2,899 or less and the combined rateable value of all of the properties total £19,999 or less.

This must be true for every day that the relief is wanted. If the rateable value (or combined rateable value) increases above these levels the relief will stop from the day of the increase.

If you qualify for this relief, your bill for your single or main property will then be calculated using the small business rate multiplier rather than the standard rate.

During the period 1st April 2010 until 30st September 2010 if the single or main property has a rateable value of between £6,000 and £12,000 you will be entitled to a percentage reduction. The percentage is calculated on a sliding scale between 50% and 1%. 

If the single or main property has a rateable value of £6,000 or less you will be entitled to a 50% reduction. 

During the period 1st October 2010 until 31st March 2017 if the single or main property has a rateable value of between £6,000 and £12,000 you will be entitled to a percentage reduction. The percentage is calculated on a sliding scale between 100% and 1%. 

If the single or main property has a rateable value of £6,000 or less you will be entitled to a 100% reduction. 

With effect from 1st April 2017 if the single or main property has a rateable value of between £12,000 and £15,000 you will be entitled to a percentage reduction. The percentage is calculated on a sliding scale between 100% and 1%. 

If the single or main property has a rateable value of £12,000 or less you will be entitled to a 100% reduction. 

If your application for relief is successful, and as long as your circumstances do not change, your application will not need to be renewed until the next revaluation of non-domestic premises. Please note that periodically the Non-Domestic Rate Department may write to you to review your entitlement to the relief to ensure that you are still eligible for it.

If you currently receive small business rate relief and take on a second property you will continue to receive Small Business Rare Relief on your existing account for a further 12 months. You will be charged full Business Rates on the new premises. 

The closing date for applications in respect of the period 1st April 2010 until 31st March 2017 must be received no later than 30th September 2017. After this date, the relief will only be backdated to 1st April 2017.

Changes in Circumstances

You must tell us about changes in circumstances within 4 weeks. These may include:

  • If you take up occupation of a property you did not occupy at the time of making your application for relief
  • If the rateable value of your property increases and it is in an area other than the area of the council which granted the relief.

To apply for a Small Business Rate Relief please fill in our online form.

Charity Relief

If you are a registered charity you can get 80% relief on the property that is occupied by the charity. This property must also be mainly or wholly used for charitable purposes.

You may also be able to be given a further 20% "top-up" relief. This relief is granted at our discretion.

Other non-profit organisations may also qualify for this reduction. These include Church commissioners, voluntary schools and certain colleges and universities.

If you think that you qualify for Charity Relief please download the relevant application form from our related downloads.

Community Amateur Sports Club Relief

If you are a registered Community Amateur Sports Club you can apply for 80% relief.

If you think that you qualify for this relief please download the relevant application form from our related downloads.
For information about registering to be a Community Amateur Sports Club please visit their website.

Discretionary Rate Relief (Non-Profit Making Organisation Relief)

We have the discretion to give non-profit making organisations rate relief from between 0-100%.

If you think that you qualify for this relief please download the relevant application form from our related downloads.

Hardship Relief

We may give Hardship Relief in special circumstances. To qualify for this relief:

  • we must be satisfied that you would suffer hardship if you did not get the relief
  • and it must be reasonable to allow the reduction taking into account the interest of the local Council Tax payers.

This relief is normally only given to businesses that are important to the local community.

If you think that you qualify for this relief please download the relevant form from our related downloads.

Part Occupied Relief

We can give relief on commercial premises that are partly occupied (as long as it is not long-term).

To apply for this relief please download the relevant form from our related downloads for further details on the criteria and to complete an application form. You must include a plan of the property with your application. This plan should clearly mark the areas that are occupied and unoccupied. An Officer will then inspect the property to make sure that the plan is accurate.

If the relief is agreed then we will ask the Valuation Office for a certificate of apportionment. This certificate determines the rateable value for the occupied and unoccupied parts of the property, and so you will only need to pay the charge on the occupied part.

Transitional Relief and Adjustment

Transitional Relief is granted if the rateable value of your property changes significantly as a result of revaluation. This relief means that the business rates that you have to pay will change gradually. If you get this relief, we automatically include this when we work out what business rates you should pay.

To help pay for the limits on increases in bills there are also limits on the reduction in bills known as transitional adjustment. These do not cover changes in rateable value due to changes to the property. For example, if an extension was built and the rateable value increased you would not be included in the transitional scheme.

Relief for Local Newspapers

On 1st April 2017 the government will introduce a £1,500 discount for office space occupied by local newspapers in England, up to a maximum of one discount per local newspaper title and per rated property, and up to state aid limits, for 2 years.

Pub Relief

At the Spring Budget 2017, the Chancellor announced a £1,000 business rate discount for traditional pubs or public houses with a rateable value of up to £100,000 for one year effective from 1st April 2017. The scheme is available to occupied properties and is subject to state aid limits.

Please download the relevant form from our related downloads for further details on the criteria and to complete an application form should you wish to apply.

Supporting Small Business Rates Relief

In the Spring Budget 2017, the Chancellor announced that a scheme of Relief would be made available to those ratepayers facing large increases as a result of the loss or reduction of Small Business or Rural Rate Relief.

The Transitional Relief Scheme does not provide support in respect of changes in Reliefs. Therefore, those ratepayers who are losing some or all of their Small Business or Rural Rate Relief may be facing very large percentage increases in bills from 1 April 2017. To support these ratepayers, the Supporting Small Businesses Relief will ensure that the increase per year in the bills of these ratepayers is limited to the greater of:

  • A cash value of £600 per year (£50 per month)
  • The matching cap on increases for small properties in the transitional relief

Hereditaments eligible for Charity or Community Amateur Sports Club relief or hereditaments which are unoccupied are NOT eligible for Supporting Small Business Relief.

As with all reliefs, the amount of relief awarded under the Supporting Small Businesses relief scheme should be recalculated in the event of a change of circumstances. This could include, for example, a backdated change to the rateable value or the hereditament. This change of circumstances could arise during the year in question or during a later year.

The award of this relief must comply with EU law on State Aid. The application form requires you to confirm that you have not received any other State Aid that exceeds in total €200,000, including any other Business Rate Reliefs that you are being granted for premises other than the one to which this declaration and letter relates, under the De Minimus Regulations EC 1407/2013.

Under the European Commission rules, you must retain this for three years and produce it on any request by the UK public authorities or the European Commission (you may need to keep this letter longer than three years for other purposes). Furthermore, information on this aid must be supplied to any other public authority or agency asking for information on ‘De Minimum’ aid for the next three years. Further information on State Aid law can be found at https://www.gov.uk/guidance/state-aid.

Please download the relevant form from our related downloads for further details on the criteria and to complete an application form should you wish to apply

 

 

Page last updated: 26/10/2017