Rate Reductions and Relief
Small Business Rate Relief
From April 2010, small businesses with a rateable value of up to £18,000 may qualify for a reduction from their full rates bill. A lower multiplier will be used to work out their rates bill.
In addition, small businesses, which qualify, with a rateable value of less than £12,000, may also receive a percentage reduction in their rates bill. For businesses with a rateable value of less than £6,000 the reduction would be the maximum 50%.
If your business is eligible, you need to contact us on 01480 388030 to request an application form. Alternatively you can download a form from the Linked Documents box which must be signed by the relevant person before returning .
Please check the conditions for eligibility in the notes, which come with your bill before you apply to the local authority.
If you are already in receipt of Small Business Rate Relief, and providing that your circumstances do not change, you will continue to receive the relief without having to reapply for it at the 2010 revaluation of non-domestic properties. Certain changes in circumstances must be notified to the council by the ratepayer. Details of these changes can be found on page 37 of the information booklet enclosed with your bill or by clicking on the link on the right side of this page called Council Tax Information Leaflet.
Recent changes to Small Business Rate Relief
There have been recent changes to the Small Business Rate Relief scheme which come into effect from 1st October 2010. Details of these changes can be found in the Small Business Rate 2010 fact sheet in the Linked Documents section on the right of this page.
Meanwhile, you should ensure that you continue to pay your existing business rates bill.
Charity and Discretionary Relief
Charities are entitled to 80% relief from the rates on property which is wholly or mainly used for charitable purposes. The Council can grant the additional 20% at its discretion. The Council can also grant discretionary relief for a property if it is occupied by an organisation that is not established or conducted for profit. The amount of the discretionary rate relief will depend on individual circumstances.
Community Amateur Sports Clubs (CASC)
If you are registered with HM Revenue & customs as a CASC then you are entitled to 80% Mandatory Relief. For details of CASC and whether you can qualify as one, please use the link on the right of this page.
Village Shop Rate Relief
The Village Shop Rate Relief Scheme applies to the sole post office, the sole general store and food shops such as butchers, bakers, greengrocers etc, in a town or village with a population of no more than 3,000, situated in a designated rural area. The rural settlement list and a map is available from the Linked Documents box on the right of this page.
As long as the property has a rateable value of not more than £8,500, then 50% mandatory relief will be granted. Additional discretionary relief of a further 50% is given automatically where the shop qualifies for mandatory relief.
The sole Public House or Petrol Station will also qualify if their rateable value is not over £12,500.
Discretionary relief up to 100% may also be given to any business in the village where the property has a rateable value of not more than £16,500. The Council will consider each application individually taking account of benefit to the local community and the interests of Council Taxpayers.
Empty Property Rates
Prior to 1st April 2008 empty properties were exempt from rates for the first three months after which a charge of 50% was made. Since 1st April 2008 empty properties are still exempt from rates for the first three months (or six months for industrial properties) but rates are then payable at the standard occupied rate unless expressly classed as exempt for a longer period by Government Regulation.
For 2010/11 only, where the property is unoccupied and the rateable value is less than £18,000 an exemption will be awarded until the property becomes occupied and the normal full charge will be applied.
Where properties, with a rateable value of £18,000 or more, become empty for the first time they will only be exempt for six months for industrial properties and three months for non-industrial properties unless a specific exemption applies.
For example empty properties that are exempt include:
- Subject to a building preservation notice within the meaning of the Planning (Listed Buildings & Conservation Areas) Act 1990(a) or is included in a list compiled under section 1 of that Act.
- Whose owner is a company in administration within the meaning of paragraph 1 of Schedule B1 to the Insolvency Act 1986 or is subject to an administration order made under the former administration provisions within the meaning of article 3 of the Enterprise Act 2002 (Commencement No.4 & Transitional Provisions & Savings) Order 2003(e).
- Owned by charities and Community Amateur Sports Clubs (CASC).
For more information on these and other exemptions look at our Business Rates Exemptions page.
If you require any further information regarding business rates, please contact us using the related information link or telephone (01480) 388030.