Share this page
On this site
Business Rates - Exemptions and Reliefs
This sections tells you about exemptions and relief available on Business Rates
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.
Transitional arrangements are in place that phase in the effect of significant changes in liability which arise from a revaluation of non-domestic properties.
Small Business Rate Relief
From 1st April 2005 certain small businesses occupying a single main property can claim up to 50% relief from their rates. Businesses occupying a single main property with a rateable value of up to £6,000 can qualify for a 50% 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.
Temporary Increase in the Level of Small Business Relief.
As part of this year's budget the Government has proposed extra support to businesses by temporarily increasing the level of small business rate relief available to eligible ratepayers up until 31 March 2014.
If you are already in receipt of SBR the additional relief will be granted automatically.
If you wish to claim SBR now, or would like more information on the increased levels of SBR for this temporary period, please contact the Business Rates Team.
Business Rates will not be payable in the first three months, or first six months for Industrial properties, that a property is empty. After this period the full rates are payable.
There are a number of exemptions from the empty rate
Part Occupied Property
A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, the local authority has discretion to award relief in respect of the unoccupied part.
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.
For more information on these reductions please contact the Business Rates Team.
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 & 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.