Business rates - Small Business Rate Relief

Introduced under the Local Government Act 2003 and qualifying occupiers can get a reduction in charge from 1 April 2005 

About this service

Eligible non-domestic properties with a rateable value of less than £5,000 will get 50% rate relief. This will decrease on a sliding scale of 1% for every £100 of rateable value between £5,001 and £9,999. Bills will be calculated using the small business non-domestic rating multiplier. 

Eligible properties with a rateable value from £10,000 to £14,999 fall within a ‘buffer zone’ and will also have their bills calculated using the small business non-domestic rating multiplier. 

Eligibility Criteria :

• the property must be within the thresholds above 
• 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 less than £2,200 and the total value all the properties remains under the threshold of £15000       

The bills for the additional properties will be calculated using the standard non-domestic rating multiplier. Ratepayers must apply for each chargeable financial year. The property must meet the requirements on 1 April of the relevant year.

What you must do

You must:

• request an application form or download it from our website (see: 'Make a service request')
• complete and return the form to our office      

What we must do

This service is provided within the limitations of the Local Government Act 2003

What happens next?

Once the completed application form has been received by our office, you can expect the following level of service:

• the form will be assessed in line with the criteria set out above
• you will be notified within 10 working days of the result of the assessment
• if you qualify for relief you will automatically receive an amended account     

What are the charges for this service?

There are no charges for this service

Some frequently asked questions

Do empty properties qualify for small business rate relief?

Small business rate relief can not be claimed in respect of an unoccupied property.

 

What happens if I occupy a second property with a rateable value above £2200?

You would cease to be eligible from the date of occupation of the second property.

What happens if the property is split or merged part way through the year?

The first condition requires the property to be shown on the local list on 1st April, therefore you could not apply for relief for that financial year.