Reductions to Business Rates
Unoccupied Property Rating and Partly Occupied Property Relief
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.
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.
Full details on exemptions can be obtained from the Council.
Small Business Rate Relief
From 1 October 2010, entitlement to Small Business Rate Relief has increased so Business Rate liability can be further reduced.
The rateable value thresholds for qualifying for Small Business Rate Relief remain unchanged.
This temporary higher level of Small Business Rate Relief entitlement will end on 31 March 2013.
During this period the relief is enhanced to double the standard level of entitlement.
Example 1
The ratepayer of a property with a rateable value under £6,000 could get a 50% reduction under the standard scheme. During the period of this temporary enhancement, the same ratepayer could get a 100% reduction.
Example 2
The ratepayer of a property with a rateable value of £9,600 could get a 20% reduction under the standard scheme. During the period of this temporary enhancement, the same ratepayer could get a 40% reduction.
From 1 April 2013, Small Business Rate Relief will return to the standard level of entitlement as explained below.
Small Business Rate Relief is available at 50% for ratepayers occupying single properties with a rateable value up to £6,000, with relief declining in percentage terms on a sliding scale until it is 0% at £12,000.
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 £2,600.
The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £18,000 outside London or £25,500 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 non-domestic rating multiplier. However, ratepayers of all occupied business properties with rateable values between £12,000 and £18,000 (£25,500 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.
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 5 year valuation period to which it relates.
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. The application form includes extra information about the criteria these organisations should fulfil to make a successful application.
Hardship Relief
The Council has discretion to give relief in special circumstances. Full details can be obtained from the Council.