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 in England or
- One main property plus other additional properties, providing none of the other properties have a rateable value above £2,899 and the total rateable value of all the occupied properties must be under £28,000.
- Application is made to the billing authority where the main eligible property is situated.
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.
Calculation of the bill and changes through the year
- The relief will be applied to the main eligible property only.
- 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 the Council for the relief by downloading and completing the form from the downloads section at the bottom of the page. Please return your completed form to the following address firstname.lastname@example.org.
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.