Reductions to Business Rates
Unoccupied Property Rating
Business Rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period, rates are payable in full unless the unoccupied property rate has been reduced by the Government by order. In most cases, the unoccupied property rate is zero for properties owned by charities and Community Amateur Sports Clubs. In addition, there are a number of exemptions from the empty property rate. Full details on exemptions can be obtained from the Council.
Partly Occupied Property Relief
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 Council has discretion to award relief in respect of the unoccupied part.
Small Business Rate Relief
This is available at 50% for ratepayers occuping single properties with a rateable value up to £5,000, with relief declining in percentage terms on a sliding scale until it is 0% at £10,000.
The relief is only available to ratepayers with either:
(a) one property, or
(b) one main property and other additional properties providing those additional properties have rateable values less than £2,200.
The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £15,000 outside London or £21,500 within London. The scheme is funded through a supplement on the rate bill of those businesses not eligible for the relief. The supplement is built into the standard no-domestic rating multiplier. However, ratepayers of eligible business properties with rateable values between £10,000 and £15,000 (£21,500 within London) do not have to contribute towards the relief and will have their bills calculated using the lower small business non-domestic rating multiplier
Ratepayers must apply for the relief each year and must be eligible on the 1st April of each year. If a ratepayer ceases to be eligible on a day during the year in question, the relief will cease on that day. An application for relief must be submitted in writing to us within 6 months of the end of the financial year to which it relates.
To download an Application Form for Small Business Rate Relief, please see Related Documents at the bottom of this page. Regrettably we are unable to accept completed forms electronically; please print the form and return it to us at the address given.
Charity and Registered Community Amateur Sports Club Relief
Charities and Registered Community Amateur Sports Clubs are entitled to 80% relief where the property is occupied by the Charity or Club and is wholly or mainly used for charitable purposes or as a Registered Community Amateur Sports Club. The Council has discretion to give further relief on the remaining bill.
Non-Profit Making Organisation Relief
The Council has discretion to give relief to Non-Profit Making Organisations.
Hardship Relief
The Council has discretion to give relief in special circumstances.