Reliefs and Exemptions

Reliefs and Exemptions

There are several ways you can get help with reducing the business rates that you pay:

• Small Business Rate Relief
• Unoccupied Property Relief
• Partly Occupied Property Relief
• Charity and Registered Community Sports Club Relief
• Discretionary Relief for Non-Profit Making Organisations
• Hardship Relief
• Retail, Hospitality and Leisure Relief
• Supporting Small Business Relief
• Rural Rate Relief

Exemptions

Certain types of unoccupied properties/owners are exempt from empty property rates. These include:

• Nationally listed buildings
• Properties with a rateable value of less than £2,900
• Companies in liquidation or administration
• Properties which cannot be occupied by law
• Charity and Community Amateur Sports Club (CASC) Registered

To claim unoccupied property relief, you must contact us as soon as the property becomes vacant.

Retail, Hospitality and Leisure Relief

The 2024/25 Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with 75% relief, up to a cash cap limit of £110,000 per business. This is a temporary measure for 2024/25 only. Please contact us to apply for this relief.

Supporting Small Business Relief

The 2023/24 Supporting Small Business Relief will cap bill increases at £600 per year for up to 3 years for businesses losing eligibility for some or all Small Business Rate Relief or Rural Rate Relief due to the 2023 revaluation. This relief will be applied automatically to your bill.

Small Business Rate Relief

Some small businesses can get relief to help them reduce the number of rates they need to pay. To qualify a business must:

• Occupy one business property in England with a rateable value below £15,000
• Occupy one business property with a rateable value below £15,000, together with others whose rateable values are below £2,900, and when added together, the total rateable value does not exceed £20,000
• All rate bills for businesses with rateable values below £51,000 will be calculated using the lower multiplier irrespective of how many properties they occupy

Businesses with rateable values below £12,000 will have 100% relief. Rateable values between £12,000 and £15,000 will receive a percentage reduction on a sliding scale of between 0% and 100%. Businesses that take on an additional property which would normally have meant the loss of small business rate relief will be allowed to keep that relief for 12 months. If you are receiving relief and continue to be eligible you will not need to reapply for the relief annually. You can contact us or fill in the Small Business Rate Relief Application to apply for rates relief.

Rate Relief for Businesses in Rural Areas

Certain types of properties in a rural settlement with a population below 3,000 may be entitled to a discount.

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 the only public house or the only petrol station and have a rateable value of less than £12,500. The property has to be occupied.

An eligible ratepayer is entitled to relief at 50% of the full charge whilst the local authority also has the discretion to give further relief on the remaining bill. The 2016 Autumn Statement confirmed the doubling of rural rate relief from 50% to 100% from 1st April 2017. Local authorities are expected to use their local discount powers to grant 100% rural rate relief to eligible ratepayers from 1st April 2017.

Full details can be obtained from the local authority.

Unoccupied Property Rating

When a property first becomes empty, there will be a rates-free period of six months for industrial assessments and three months for all other properties. After this period has expired, we will charge rates at 100%. A property is only classed as unoccupied when all the items have been removed (except for fixtures and fittings). If a property is being used for storage purposes, then full business rates must be paid. If a property has been empty for more than three to six months before it is purchased or leased, then empty property rates will apply immediately from the date the property is purchased or leased.

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. We have the discretion to give further relief on the remaining 20%. To apply, please complete the Charitable CASC Relief Application.

Discretionary Relief

We have the discretion to apply relief to properties in the following circumstances:

• Properties that are partly occupied for a short time. This will require you to submit a plan of the premises and an inspection will be carried out
• To non-profit making organisations. You can apply for this by filling in the Discretionary Relief Application form
• For businesses experiencing hardship. This is given in exceptional circumstances and can be applied for by filling in the Hardship Relief Application form