Small Business Rate Relief
You can get this relief if you only occupy one property and that property has a rateable value of less than £15,000. This relief does not apply to empty properties. You will get 100% relief for a property with a rateable value of less than £12,000 meaning you will not pay any business rates.
The rate of relief is awarded on a sliding scale, decreasing from 100% to 0% for properties with a rateable value between £12,000 and 15,000.
If you take on a second property you can still keep the relief on your existing property for a year.
If you occupy more than one property, you can get small business rate relief as long as the rateable value of each of your other properties is less than £2,900 and the total RV of all the properties (including the main one) is less than £20,000.
The relief is applied only to the main property.
If your property has an RV below £51,000 your business rates will be calculated using the small business multiplier instead of the standard one. This is the case even if you have multiple properties. The higher multiplier will apply if you are liable to pay rates on an empty property of if you are in receipt of mandatory relief.
Charities and Community Amateur Sports Clubs (CASC)
Charities and registered community amateur sports clubs can apply for charitable relief, which can reduce the bill by 80 %.
The property must be occupied by the charity or the club and wholly or mainly used for the charitable purposes of the charity, or for the purposes of the club.
To apply for these reliefs you should register as a charity on the Charity Commission website or as a CASC on the HMRC website.
Rural rate relief
Mandatory relief of 50% and discretionary relief of 50% is available for certain village shops, post offices, public houses and petrol filling stations, the property must be within the areas identified on the Rural Settlement List and the rateable value must be below a certain threshold.
Other non-profit making organisations
Discretionary relief can be granted for up to 100 per cent of the rates charged to certain non-profit making bodies. To be eligible, the organisation must be a non-profit making body and the property used for charitable, philanthropic or religious purposes, or concerned with education, social welfare, science, literature or the fine arts, or used wholly or mainly for recreation by a not-for-profit club or society (i.e. objectives which are broadly charitable).
Charities and community amateur sports clubs can also apply for this relief as a top up to the 80 per cent mandatory reduction.
You can download an application form to apply for this relief.
Any business suffering hardship can apply for help with their rate charge. Any reduction in your rates bill is discretionary and must be in the council tax payers’ interest. We review applications on an individual basis and consider such things as:
- The effect of unemployment and its impact on the community
- Loss of service provided to the tax payer
- Level of hardship and the steps the business has taken to improve its situation
- Details of the business accounts over several years