This sections tells you about exemptions and relief available on Business Rates
Charities and Non Profit Organisations
Charities and Registered Community Amateur Sports Clubs are entitled to relief from rates on any non-domestic property that is either wholly or mainly used for charitable purposes or as a Sports Club. Councils also have discretion to remit all or part of any rates bill in respect of property occupied by certain bodies not established or conducted for profit. More information on Charities and Non-Profit.
Transitional arrangements are in place that phase in the effect of significant changes in liability which arise from a revaluation of non-domestic properties. More information on transitional relief
Please contact the Business Rates Team if you would like more information on how this works.
Small Business Rate Relief
Small Business Rate Relief (SBRR) is available under certain circumstances. The rules on who is eligible have changed with effect from 1 April 2017. Relief is generally available only to ratepayers who occupy a single property, but there are exceptions to this rule. In addition to the relief, which is shown as a deduction on the rate demand, businesses occupying premises with rateable values below £51,000 will have their bills calculated using the lower small business multiplier, unless they receive a mandatory relief or they are empty. More information on Small Business Rate Relief
Discretionary Revaluation Relief Scheme 2017 to 2018
In March 2017, the Government announced the establishment of a new national discretionary fund of £300m over 4 –years to provide some temporary relief for business ratepayers who were negatively affected as a result of the 2017 revaluation. The fund’s intention was to help those small businesses who faced the steepest increases in their business rates bills.
Letters have been sent to the business ratepayers who are entitled to the relief based on the following eligibility criteria:-
- Your business rates have increased by 12.5% or more, as a result of the 2017 revaluation. (Increase in gross rates bill for 2017/18 when compared to 2016/17)
- You were in occupation of the business rate assessment at 31 March 2017
- Your rate-able value is less than £200,000
Those businesses already in receipt of empty property relief, small business rates relief, mandatory and top-up reliefs and the new pub relief are excluded.
An award will be made amounting to 50% of the 2017/18 net liability, up to a maximum limit of £1500.
The scheme has focused on growing the economy, creating jobs, improving skills and promoting a vibrant city, by targeting relief at small and medium sized business in the city who were less well placed to absorb business rates increased. The policy excludes:-
- Banks, national supermarket and retail chains
- Hereditaments that do not directly employ anyone e.g. parking spaces, advertising boards, communication masts and ATMs
- Unoccupied properties
You did not need to do anything to claim this relief. It was applied automatically. No application was required.
The scheme for 2018/19 is currently under consideration. Details will be made available once adopted.
Partly Occupied Property
Local Discounts and Hardship
From 1 April 2012 Local Authorities have the power to grant reductions in business rates in circumstances which they may determine.
Also the Council may, in very exceptional circumstances, reduce or remit the charge payable of ratepayers who's business, if to cease trading, would have a detrimental effect on the local community.
For more information on these reductions please contact the Business Rates Team.
Property That is Exempt from Rating Even When in Use
Exempt land and property is not shown in the Local Rating List and therefore has no liability for business rates. Such exemptions include agricultural land and buildings, fish farms, places of religious worship, open public places such as parks, property used for the disabled, property in enterprise zones etc.
If your property is used under such circumstances, you should contact the Valuation Office Agency for further information.
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