Small business rate relief
Occupiers of properties with a rateable value under £51,000 automatically have their bill calculated using the lower Small Business Rate multiplier, unless they are entitled to another mandatory relief. The reduction is not available on empty properties.
From 1 April 2017 Small Business Rate Relief has been increased for eligible ratepayers:
- Rateable value up to £12,000 – no rates payable
- Rateable value between £12,001 & £15,000 – tapered relief between 100% and 0%
To be eligible for relief, you must occupy either:
- One property with a rateable value under £15,000, or
- One main property plus other additional properties, providing none of the other properties have a rateable value above £2899 and the total rateable value of all the occupied properties must be under £28,000.
If you are in receipt of relief you must notify the local authority if:
- You take up occupation of an additional property.
- Any of your additional properties rateable value is increased.
From 1 April 2014, ratepayers are entitled to keep an existing award of small business rate relief for 12 months where they take up occupation of an additional eligible property, which would have previously disqualified them from relief.
You must notify the business rates department within 4 weeks of any change in circumstances which could affect your entitlement. Failure to meet this requirement will end the relief and any new relief will only be awarded from the receipt of a new claim.
The relief is only available to customers who are the occupiers of:
- One property in England
- One main property and other additional properties in England , providing those additional properties have rateable values less than £2,600 and the total value of all the properties remains under the appropriate threshold (£18,000 outside Greater London and £25,500 within Greater London). The applicable threshold (£18,000 or £25,500) will be based on the location of the main eligible property and not the location of the additional properties.
- Application is made to the billing authority where the main eligible property is situated.
- Properties in the buffer zone (rateable value between £12,001 and £17,999) must apply for the relief. The same eligibility criteria apply.
Calculation of the bill and changes through the year
- The relief will be applied to the main eligible property only.
- The charge on any additional properties (under £2,600) will be based on the higher non-domestic rating multiplier.
- The bill will be calculated for each chargeable day that the property remains eligible. As soon as a customer fails to meet the criteria above (for example, property is vacated, change of owner or additional property occupied by same customer) they are no longer due the relief.
How to apply
Customers must apply to us for the relief.
You can download the form you need from the downloads section at the bottom of the page, please send this to the address shown on the form.
The application can be submitted electronically to firstname.lastname@example.org.
Applications may be accepted up to either six months before or after the start of the financial year to which the application applies.
Interaction with other reliefs
If a customer is eligible for charity relief or rural rate relief, they will receive that rather than small business rate relief.
Transitional relief is applied before the small business rate relief is applied.
Did you know?
You can now check your business rates balance, payments and instalments due online, 24 hours a day 7 days a week. Just register for an online account.