Business Rates Relief

This sections tells you about exemptions and relief available on Business Rates

Charities and Non Profit Organisations

Charities and Registered Community Amateur Sports Clubs are entitled to relief from rates on any non-domestic property that is either wholly or mainly used for charitable purposes or as a Sports Club. Councils also have discretion to remit all or part of any rates bill in respect of property occupied by certain bodies not established or conducted for profit. Click here for more information.

Transitional Relief 

Transitional arrangements are in place that phase in the effect of significant changes in liability which arise from a revaluation of non-domestic properties.  Click here for more information.

Small Business Rate Relief

From 1st April 2005 certain small businesses occupying a single main property can claim up to 50% (currently 100%) relief from their rates. From 1 October 2010 central goverment has funded a doubling of the rate of SBRR so that relief is 100% where the rateable value of the property is £6000 or less. Businesses occupying a single main property with a rateable value of up to £6,000 can qualify for a 50% (currently 100%) reduction in their rates. Businesses occupying a single main property with a rateable value between £6,001 and £12,000 can also qualify for a discount but the percentage is reduced on a sliding scale as the rateable value increases. Businesses occupying properties with rateable values below £18,000 will have their bills calculated using the lower, small business multiplier, unless they receive a mandatory relief. Click here for more information

Retail Relief

Central Goverment funded relief on certain retail properties of up to £1000 in 2014/15 and up to £1500 in 2015/16. This relief ended on the 31 March 2016 and is no longer available. Those businesses who did not receive Retail Relief for 2015/16 and think they may be eligible can still apply as long as the application is received by 30 September 2016.  The relief is awarded to retail premises where the rateable value is £50,000 or less.

Local Discounts and Hardship

From 1 April 2012 Local Authorities have the power to grant reductions in business rates in circumstances which they may determine.

Also the Council may, in very exceptional circumstances, reduce or remit the charge payable of ratepayers who's business, if to cease trading, would have a detrimental effect on the local community.

Property That is Exempt from Rating Even When in Use

Exempt land and property is not shown in the Local Rating List and therefore has no liability for business rates. Such exemptions include agricultural land and buildings, fish farms, places of religious worship, open public places such as parks, property used for the disabled, property in enterprise zones etc.

If your property is used under such circumstances, you should contact the Valuation Office Agency for further information.

Former Agricultural Premises Relief

Certain businesses set up on agricultural land or buildings that were previously exempt from the Non-Domestic Rate may be entitled to 50% relief if the property is occupied and the rateable value is less than £7,000. The local authority also has discretion to give further relief on the remaining bill.

For more information contact the Business Rate team.

External Links

Valuation Office Agency