Exemptions and Reliefs

Charity or non-profit organisation

Charities and Registered Amateur Sports Clubs are entitled to relief from rates on any non-domestic property that is mainly used for charitable purposes or as a Sports Club.

Councils also have discretion to cancel all or part of business rates for of properties occupied by certain bodies not created for profit.

How to Apply

Contact the Business Rates Team to obtain an application form.

• Charity Top-up Discretionary Relief form
• Non-Profit Discretionary Relief form

More information can be found on

• About Charitable rate relief - GOV.UK (www.gov.uk)

Transitional arrangements happen when your property is revaluated and the information needs updating. 

More information can be found

• Visit Business rates relief: Transitional relief - GOV.UK (www.gov.uk)
• Contact the Business Rates Team if you would like more information on how this works.

Small business rate relief is a national discount scheme administered by the council on behalf of the Government. It is awarded on a sliding scale depending on the size of your Rateable Value (RV).

How much reduction will I get?

• If the rateable value is £12,000 or less, you will get a 100% discount.
• If the rateable value is between £12,001 and £14,999, the discount is calculated on a sliding scale. For example, you will get a 50% discount if your rateable value is £13,500
• If your rateable value is £15,000 or over, no Small Business Rate Relief can be awarded.

Further information on rateable values can be found at The Valuation Office Agency. 

Do I qualify?

To qualify for relief you must occupy either:

• One property with a rateable value of less than £15,000 or
• One main property with a rateable value of less than £15,000 and all additional properties which each have a rateable value below £2,900, and the total rateable value of all your properties is below £20,000
• From 14 February 2014 businesses can receive a Small Business Rate Relief on their first property for 12 months, even if you take on a second one.  When applying for SBRR please note this reduction can only be applied to one account.
• Relief is only applicable to occupied properties where the ratepayer is not entitled to mandatory relief as a charity.

How to apply

If you wish to claim SBR please complete the form below and return it to Business Rates

• SBR Form 2023

Important information

• Empty properties do not qualify for SBRR.
• Ratepayers in receipt of mandatory charity relief do not qualify for SBRR.
• You must notify us within 28 days of any changes in your circumstances that may affect your entitlement to relief, e.g. if you become liable for an additional property or the property becomes vacant
• If you make a false declaration you can be fined, imprisoned or both.

More information can be found

• Visit Business rates relief: Small business rate relief - GOV.UK (www.gov.uk)
• Check which changes in circumstance you need to report to the Valuation Office Agency (VOA).

Supporting small businesses relief scheme (SSBR)

This relief is available to ratepayers who have lost some or all of their small business rate relief or rural rate relief as a result of an increase in rateable value in the 2023 revaluation.

At the 2022 Autumn Statement the Chancellor announced that the 2023 Supporting Small Business (SSB) scheme will cap bill increases at £600 per year for any business losing eligibility for some or all Small Business Rate Relief or Rural Rate Relief at the 2023 revaluation.

This relief will automatically be applied to qualifying accounts.

All eligible ratepayers remain in 2023 SSBR for either 3 years or until they reach the bill, they would have paid without the scheme

Those on the Supporting Small Businesses relief scheme whose 2023 rateable values are £51,000 or more will not be liable to pay the supplement 1.3p to fund small business rate relief while they are eligible for the Supporting Small Businesses relief scheme.

The 2017 SSBR scheme was provided to support small and medium ratepayers who had seen large increases in their bills at the 2017 revaluation. They have, therefore, had 6 years of support to allow them to adjust to their full 2017 bills. Therefore, for those ratepayers receiving 2017 SSB relief in 2022/23, any eligibility for 2023 SSBR will end on 31 March 2024

Important information

• Empty properties do not qualify for SBRR.
• Ratepayers in receipt of mandatory charity relief do not qualify for SBRR.

Business rates relief: Small business rate relief - GOV.UK (www.gov.uk)

Find out more about Business Rates on empty properties.

There is no liability for rates where a property has been continuously unoccupied for a period of up to three months, or 6 months for Industrial properties, after it ceases to be occupied or from the day that it is determined as its 'completion date' in respect of new properties.

After three months, or 6 months for Industrial properties, the full rates are payable unless the property is exempt.

If, after this three-month period, the property is subdivided or there is a new owner, there is not another 'free' period.

Exemptions from Empty Rates

• Empty properties with a rateable value of less than £2,900 
• Empty properties owned by charities that when next used will be used for a charitable purpose
• Empty properties owned by Companies in Liquidation or Administration
• Where an unoccupied property is prohibited by law from occupation, no empty rates are payable
• Listed buildings are exempt
• Personal Representatives of deceased persons are exempt together
• Ancient Monuments 

More information can be found here

• Visit Empty property relief - GOV.UK (www.gov.uk)

A ratepayer is normally liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. However, where a property is partly occupied for a short time, the local authority can provide relief from business rates. 

Applications should be made in writing and include plans of the property showing the unoccupied part. Upon application, we will arrange for a Council inspector to visit your premises to determine if you would qualify.

If you are entitled to the relief, a letter will be sent to the Valuation Office. The Valuation Office will then determine rateable values for both the occupied and unoccupied parts.

Whilst waiting for your application to be processed, your current rates are still due and payable.

This relief will only be granted for a maximum period of 3 months, or 6 months in the case of industrial properties. After this, the full rates on the entire property will be payable

If you need further information on Section 44(a) relief, please do not hesitate to contact the Business Rates team.

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 whose business, if to cease trading, would have a detrimental effect on the local community.

For more information on these reductions please

• Visit: Hardship relief - GOV.UK (www.gov.uk)
• Contact the Business Rates Team.

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

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

• Valuation Office Agency - GOV.UK (www.gov.uk)

More information can be found here on Exempt buildings - GOV.UK (www.gov.uk)

To support high street properties the government is extending the Retail, Hospitality and Leisure relief scheme of 75% for 2024-25, up to a maximum of £110,000 per business. This will be applied automatically to any business who received a 75% RHL relief in 2023/24

Eligibility for the Retail, Hospitality and Leisure Relief Scheme

1. Hereditaments that meet the eligibility for Retail, Hospitality and Leisure scheme will be occupied hereditaments which meet all of the following conditions for the chargeable day:

1. 1. They are wholly or mainly being used:

1. 1. 1. As shops, restaurants, cafés, drinking establishments, cinemas or live music venues,
      2. For assembly and leisure; or
      3. As hotels, guest & boarding premises or self-catering accommodation
2. Hereditaments that are being used for the provision of the following services below and/or are not reasonably accessible to visiting members of the public are considered not eligible for the RHL relief

1. 1. 1. Financial services (e.g. banks, building societies, cash points, bureaux de change, short-term loan providers, betting shops)
      2. Medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors)
      3. Professional services (e.g. solicitors, accountants, insurance agents/ financial advisers, employment agencies, estate agents, letting agents)
      4. Post office sorting offices

Important information

• Empty properties do not qualify for RHL relief
• To be eligible for the Retail, Hospitality and Leisure relief you must not have exceeded either the £110,000 cash cap for 2024/25 or the Minimal Financial Assistance limit of £315,000 over 3 years (including 2024/25) If you have exceeded the cap, you must contact us to refuse the relief.
• The government and Nottingham City Council will not tolerate any business falsifying their records or providing false evidence to gain this discount, including claiming support above the cash cap or the exemption threshold. A ratepayer who falsely applies for any relief, or provides false information or makes false representation in order to gain relief may be guilty of fraud under the Fraud Act 2006
• To contact the Business rates team to decline the RHL relief, please email Business Rates

For more information on these reductions please

• Visit: Business rates relief: Retail, hospitality and leisure relief - GOV.UK (www.gov.uk)