Reliefs on business rates
For further information on any of the reliefs shown on this page, or for any other advice on the payment of business rates, please contact the business rates team using our online form:
On Monday 27 January 2020, the Financial Secretary to the Treasury made a Written Ministerial Statement announcing additional business rates measures that will apply from 1 April 2020.
Under the scheme, eligible ratepayers with a rateable value below £51,000 will receive a one third discount of their daily chargeable amount. The relief will have effect for 2019/20 and will increase to 50% from 2020/21.
This will be extended to cinemas and music venues.
In order to be eligible for the discount, the property must:
- be occupied
- have a rateable value of less than £51,000
- be wholly or mainly being used as a shop, restaurant, café or drinking establishment
The extension of the £1500 business rates discount for office space occupied by local newspapers will apply for an additional five years until 31 March 2025.
The relief will have effect from 1 April 2020 to 31 March 2021 and will provide £1000 discount to eligible pubs with a rateable value of less than £100,000.
The reliefs are subject to state aid limits and declaration forms will be issued where applicable.
Charities and registered community amateur sports clubs (CASCs) are entitled to 80 per cent relief in many cases.
If the property is occupied by the charity of the CASC and is wholly or mainly used for the charitable purposes of charity, or for the purposes of the CASC (or of that and other CASCs), relief will be granted.
We also have discretion to give further relief on the remaining 20 per cent of the bill.
We have discretion to give relief in special circumstances.
Certain types of properties in a rural settlement, with a population below 3,000, may be entitled to relief.
The property must be:
- the only general store, the only Post Office, or a food shop and have a rateable value of less than £8,500, or,
- be the only public house or the only petrol station and have a rateable value of less than £12,500
The property must be occupied. An eligible ratepayer is entitled to relief at 50 per cent of the full charge. We have discretion to give further relief on the remaining bill.
In addition, we can give relief on certain other occupied property in a rural settlement, where the rateable value is less than £16,500.
From 1 April 2017, local authorities have a discretionary power to top up the mandatory relief to 100 per cent.
This relief is only available to ratepayers who apply to their local authority and who occupy either:
(a) one property, or
(b) one main property and other additional properties, providing those additional properties each have a rateable value which does not exceed £2,899.
The rateable value of the property mentioned in (a), or the aggregate rateable value of all the properties mentioned in (b), must not exceed £19,999 outside London or £27,999 in London on each day for which relief is being sought. If the rateable value, or aggregate rateable value, increases above these levels, relief will cease from the day of the increase.
Ratepayers who satisfy these conditions will have the bill for their sole or main property calculated using the lower small business non-domestic rating multiplier, rather than the national non-domestic rating multiplier that is used to calculate the liability of other businesses.
From 1 April 2014, ratepayers who take on an additional property which would currently disqualify them from receiving relief will continue to receive their current relief for 12 months.
If relief is granted
If an application for relief is granted, the ratepayer will not need to re-apply for relief in each new valuation period, providing the conditions for relief apply at the relevant time, for both the property and the ratepayer.
Changes in circumstance
When you have a change in circumstance, it may affect your small business rate relief.
Please notify us immediately of any of the following changes:
(a) the ratepayer taking up occupation of a property they did not occupy at the time of making their application for relief, and
(b) an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief.
Notification of these changes must be given to the local authority within four weeks of the day after the day on which the change happened. If this happens, there will be no interruption to the ratepayer’s entitlement to the relief.
A notification that the ratepayer has taken up occupation of an additional property must be by way of a new application for relief.
Notice of an increase in rateable value must be given in writing.
Temporary increase in small business rate relief now permanent from 1 April 2017
The temporary increase in Small Business Rate Relief started on 1 October 2010 and continued until 31 March 2017.
Until 31 March 2017, 100 per cent relief was given (doubled from the usual rate of 50 per cent) for properties with a rateable value of £6,000 or less.
The rate of relief gradually decreased from 100 per cent to 0 per cent for properties with a rateable value between £6,001 and £12,000.
From 1 April 2017, 100 per cent relief is applicable for properties with a rateable value of £12,000 or less. The rate of relief will gradually decrease from 100 per cent to 0 per cent for properties with a rateable value between £12,000 and £14,999. A lower multiplier will be used for properties with a rateable value of between £0 and £50,999 if not subject to mandatory relief.
Full details on the eligibility criteria are available from North Lincolnshire Council. Please contact us to request further details.
Monday to Friday 9am to 4.30pm