Coronavirus: information and advice.

 

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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
  • Expanded Retail Discount 

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.

Expanded Retail Discount

Following budget announcements regarding updates to Retail Relief, details of extended relief for 2021/22 are below:  

  • The Expanded Retail Discount will be extended for three months for eligible properties, at 100% relief, uncapped, for the period 1 April 2021 to 30 June 2021
  • From 1 July 2021 to 31 March 2022, the Expanded Retail Discount will apply at 66% relief for eligible properties in the scheme, with a cash cap of £2m for businesses that were required to close as of 5 January 2021, and up to £105,000 for business permitted to open at that date
  • The Nursery Discount 2021 will be extended for three months, at 100%, uncapped, for the period 1 April 2021 to 30 June 2021
  • From 1 July 2021 to 31 March 2022 the Nursery Discount would apply at 66% relief for eligible properties, with a cash cap of £105,000
  • For the Expanded Retail Discount 2021/2022 and Nursery Discount 2021/2022, businesses may choose to opt-out of support by providing billing authorities notification of their request to refuse support, per eligible hereditament

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.

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
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Last updated 12 October 2021
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