Business Relief Rates

  Relief Granted
Type of Property/Organisation Criteria Mandatory Discretionary
Transitional relief Automatically granted for up to 5 years following the revaluation to limit an increase or decrease in a bill to a certain percentage plus inflation & difference in multipliers Various % depending on size of property  
Small Business < £12,000 RV 100% 0%
£12,000 RV to £15,000 RV Sliding scale from 99% to 0% 0%
Charity Property must be used for charitable purposes and the organisation must be established for charitable purposes only or occupied by any persons administering a trust established for charitable purposes. 80% Up to 20%
Non-profit making organisations Property occupied by an organisation whose main objectives are charitable, philanthropic, concerned with education, social welfare, science, literature or the fine arts.  Also properties occupied by a club or society and used for the purpose of recreation. 0% Up to 100%
Rural Shops, Post Offices, Pubs & Petrol Filling Station Property must be within a rural settlement and be the only Post Office, General Store or Food Shop and have a rateable value no greater than £8,500 or the only Public House or Petrol Filling Station and have a rateable value of no more than £12,500 100%  
Other Rural Property must be within a rural settlement and have a rateable value no greater than £16,500 0% Up to 100%
Localism Act 2011 Allows Council’s to award relief in any circumstance provided it is in the interest of the Council Tax payer 0% Up to 100%
Enterprise Zones Provided the property is within the EZ and is occupied before 31/3/18 (WDC) or 31/3/21 (SEBC, ECDC, WDC extension) relief can be awarded for up to 5 years 0% 100%
Local Newspapers Offices occupied by local newspapers (not magazines).

One amount of relief per title or property

0% £1500 for two years from 1/4/17
Hardship Can be granted where the authority is satisfied that the Ratepayer would sustain hardship if it did not do so and it is reasonable having regard to the interests of the Council Tax payer.  Hardship is not confined to financial hardship. 0% Up to 100%
Part Occupation Can be applied where a property is only part occupied for a short period of time.  Not intended to be used where the occupier temporarily doesn’t use part of a property. 0% If agreed the Valuation Office provides a certificate identifying the occupied part of the premises.  Empty rates charged to the unoccupied part after 3 or 6 months
Supporting Small Business Rates Relief Will be applied where a business loses small business rates relief or rural rate relief as a result of the revaluation Bills capped at £600 increase or the matching cap in the transitional relief scheme for up to 5 years  
Pub Relief The property must be an eligible pub under £100,000 RV £1000 discount for 2017/18  
Revaluation Discretionary Relief Authorities have been funded by Government to provide relief to businesses facing steep increases as a result of the revaluation for 4 years from 2017/18.  Funding reduces each year.   Bills capped where:

·         Increase is greater than a determined %.

·         RV less than £200,000.

·         Property occupied on 31/3/17.

·         The business does not operate at a national or local level.

 

All Discretionary Relief is subject to State Aid rules.

Where a business is entitled to Mandatory charitable or rural relief that relief must be applied rather than Small Business Rates Relief.

These are brief descriptions of the various reliefs available and only intended as a guide.  Further details can be found here: http://www.angliarevenues.gov.uk/

or for further advice please email: NNDR@angliarevenues.gov.uk