Business Rate reductions

Small Business Rate Relief - SBRR

This is available at 100% for ratepayers occupying single properties with a rateable value up to £6,000, with relief decreasing in percentage terms on a sliding scale until it is 0% at £12,000. The relief is only available to ratepayers with either:

  • one property, or
  • one main property and other additional properties providing those additional properties have Rateable Values of less than £2,600

The rateable value of the single property mentioned or the combined rateable value of all properties must be under £18,000.

Ratepayers of eligible business properties with rateable values between £12,000 and £18,000 can apply for relief and will have their bills calculated using the small business non-domestic rating multiplier which is £0.466 from 1 April 2017.

If a ratepayer ceases to be eligible on a day during the year in question, the relief will cease on that day.

Changes from 1 April 2017:

  • If your 2017 rateable value is £12,000 or less, SBRR will be given at 100%
  • If your 2017 rateable value is between £12,000 & £15,000 inclusive, the SBRR multiplier of £0.466 is used and relief will be given on a sliding scale from 100% at £12,000 rateable value to 0% at £15,000 rateable value
  • If you occupy more than one property and the 2017 rateable value of each of your other properties is less than £2,900, with the rateable value of all these properties combined being less than £20,000
  • If your rateable value is between £15,000 and £50,999, the small business rate multiplier is used only. This applies if you have more than one property 

You can download and complete the small business rate relief application form or contact Financial Services.

The government will relax the SBRR rules to allow businesses in receipt of SBRR taking on an additional property to retain SBRR on the first property for 1 year, with effect from 1 April 2014.

Mandatory and Discretionary Relief

Registered Charities and Community Amateur Sports Clubs are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes. Relief is granted at 80% of the total bill. An additional 20% relief can be granted at the discretion of the Council.

Non-profit making organisations that are not entitled to Mandatory Relief may apply for Discretionary Relief of up to 100%.

You can download and complete the discretionary rate relief application for charitable organisations form or contact Financial Services.

Hardship Relief

A ratepayer may apply to the Council for hardship relief.

Transitional Relief

The Valuation Office carries out a re-valuation of all commercial premises every five years. This takes into account any improvements or decline in the area where the property is based, which could affect the rental values of a property.

When a rateable value is increased and therefore the rates payable will increase, a transitional relief scheme operates which limits the amount by which an account can increase. The transitional relief is phased out over 5 years to tie in with the Valuation Office revaluation period. For most properties the transitional relief will end before the fifth year with the annual amount payable becoming the actual rates payable as explained by rateable values.

The transitional relief scheme has to be self-financing and to achieve this there is a corresponding element which limits the amount by which an account can reduce following a re-valuation.

Page last updated: 21 November 2018
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