Business Rates Reliefs and Reductions
Supporting Small Businesses Relief
Retail Hospitality and Leisure Relief
Mandatory and or Discretionary Reliefs for Charities and Organisations established as not for profit
Discretionary Rate Relief for non charitable organsations established for profit
Local Newspaper Relief
Discretionary Hardship Rate Relief
Partly Occupied Property Relief - Section 44(A) Relief
Subsidy and Discretionary Rate Relief
Empty Rates
Supporting Small Business Relief
A new scheme of Small Business Relief has been introduced for those ratepayers facing large increases as a result of the loss of Small Business Rate Relief (SBRR) following the revaluation.
For 2023/24, eligible ratepayers with a Rateable Value less than or equal to £12,000 are entitled to 100% SBRR. Those with a Rateable Value of between £12,001 and £14,999 receive a tapered relief up to 100%. At the 2022 Autumn Statement the Chancellor announced that the 2023 Supporting Small Business (SSB) scheme will cap bill increases at £600 per year for any business losing eligibility for some or all Small Business Rate Relief or Rural Rate Relief at the 2023 revaluation. This cash maximum increase ensures that ratepayers do not face large bill increases in 2023/24 after transitional relief and small business rate relief (as applicable) have been applied.
Those on 2023 SSBR whose 2023 Rateable Values are £51,000 or more will not be liable to pay the supplement (1.3p) to fund small business rate relief while they are eligible for 2023 SSBR.
Ratepayers remain in the Supporting Small Businesses relief scheme for either 3 years or until they reach the bill they would have paid without the scheme. A change of ratepayer will not affect eligibility for the Supporting Small Businesses relief scheme but eligibility will be lost if the property becomes vacant or is occupied by a charity or Community Amateur Sports Club.
Recalculation of Relief
The amount of discretionary relief awarded may be recalculated in the event of a change of circumstances. This could include, for example, a backdated change to the rateable value of the hereditament, an adjustment to the liability or the awarding of another relief. This change of circumstances could arise during the year in question or during a later year.
In effect, the relief will be calculated on a daily basis taking into account the above
There is no need to apply for this relief as we will identify all eligible properties. However please contact us if you have any questions.
Retail, Hospitality and Leisure Relief
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 a 75% relief, up to a cash cap limit of £110,000 per business. The discount is applied after mandatory and other discretionary reliefs.
You will need to complete an application to confirm that you businees meets the requirements for the granting of the relief and complies with the Cash Cap and The Subsidy Control Act
Properties entitled to Retail, Hospitality and Leisure Relief Scheme
You are entitled to the relief provided that your property is occupied. Your property must be wholly or mainly occupied as premises which fall into one of the categories listed below:
- Shops (such as: florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets, etc)
- Charity shops
- Opticians
- Post offices
- Furnishing shops/display rooms (such as: carpet shops, double glazing, garage doors)
- Car/ caravan show rooms
- Second hand car lots
- Markets
- Petrol stations
- Garden centres
- Art galleries (where art is for sale/hire)
- Live music venues
- Sports grounds and clubs
- Theatres
- Tourist attractions
- Gyms
- Public halls
- Clubhouses, clubs and institutions
- Hotels, guest and boarding houses
- Caravan parks and sites
- Casinos, gambling clubs and bingo halls
- Hair and beauty services (such as: hair dressers, nail bars, beauty salons, tanning shops etc
- Shoe repairs/ key cutting
- Travel agents
- Ticket offices e.g. for theatre
- Dry cleaners
- Launderettes
- PC/ TV/ domestic appliance repair
- Funeral directors
- Photo processing
- Tool hire
- Car hire
- Restaurants
- Takeaways
- Sandwich shops
- Coffee shops
- Pubs and Bars
- Cinemas
- Museums and art galleries
- Nightclubs
- Sport and leisure facilities
- Stately homes and historic houses
- Holiday homes
- Wellness centres, spas, massage parlours
Properties NOT entitled to Expanded Retail Discount
The following uses of property are not eligible for the discount:
- Financial services (e.g. banks, building societies, cash points, bureaux de change, short-term loan providers, betting shops)
- Medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors)
- Professional Services (e.g. solicitors, accountants, insurance agents/financial advisers, employment agencies, estate agents, letting agents)
- Post office sorting office
Also, not eligible for the discount, are properties which are not reasonably accessible to the public.
Recalculation of Relief
The amount of discretionary relief awarded may be recalculated in the event of a change of circumstances. This could include, for example, a backdated change to the rateable value of the hereditament, an adjustment to the liability or the awarding of another relief. This change of circumstances could arise during the year in question or during a later year.
In effect, the relief will be calculated on a daily basis taking into account the above
Important Information about the £110,000 cash cap/Small Amounts of Financial Assistance subsidy
Awards such as Retail Relief are subject to the Minimal Financial Assistance (MFA) limits under the Subsidy Control Act. This means no recipient can receive over £315,000 in a 3-year period (consisting of the current financial year and the 2 previous financial years). Extended Retail Discounts granted in 2021/22 do not count towards the limit. Covid business grants received from local government and any other subsidy claimed under the Minimal Financial Assistance or Small Amounts of Financial Assistance limit over the 3-year period should be counted.
You need to satisfy yourself that:
- you don't exceed the £110,000 cash cap across all your hereditaments in England
- you have not received more than the Minimal Financial Assistance limit of £315,000
Subsidy is a complicated subject, so if you do exceed any of the conditions listed above, it may be that your business is ineligible for this relief(See the BEIS guidance for public authorities which explains the subsidies chapter of the UK-EU Trade and Cooperation Agreement (TCA), World Trade Organisation rules on subsidies, and other international subsidy control commitments).
Mandatory and or Discretionary Reliefs for Charities and Organisations established as not for profit
Application for Charitable and/or Discretionary Rate Relief (PDF) [36KB]
Charities are entitled to 80% relief (Mandatory) from the rates on properties that are wholly or mainly used for charitable purposes. Registered Community Amateur Sports Clubs are also eligible to claim mandatory relief of 80%. The council can grant the additional 20% at its discretion. Where relief is applied, then the charge is calculated on the standard multiplier.
The council can also grant up to 100% discretionary relief for a property if it is occupied by an organisation that is not established or conducted for profit.
Discretionary Rate Relief Guidelines
1. Conditions for Granting 20% Discretionary Relief for charitable organisations in receipt of Mandatory Relief:
i) | The premises are not occupied for administrative purposes only. |
ii) | The property involved is not a shop |
iii) | The organisation involved does not operate a bar on the premises |
iv) | There is reasonable access by all sections of the community to membership (if applicable) |
v) | The property is not a voluntary -aided school or similar educational organisation entitled to Mandatory relief |
vi) | Meets local needs in the borough and benefits local people |
2. Conditions for granting up to 100% Discretionary Relief for organisations not established or conducted for profit:
i) | The premises are not occupied for administrative purposes only. |
ii) | The property involved is not a shop |
iii) | The organisation involved does not operate a bar on the premises (the operation of a bar will limit the maximum relief to 50%) |
iv) | Membership is open to all relevant sections of the community |
v) | Membership cannot be excluded by the votes of existing members |
vi) | Meets Local needs in the borough and benefits local people |
Recalculation of Relief
The amount of discretionary relief awarded may be recalculated in the event of a change of circumstances. This could include, for example, a backdated change to the rateable value of the hereditament, an adjustment to the liability or the awarding of another relief. This change of circumstances could arise during the year in question or during a later year.
In effect, the relief will be calculated on a daily basis taking into account the above
Discretionary Rate Relief for non charitable organsations established for profit
Business Rates Discretionary Relief Application (PDF) [24KB]
For further details please contact the Business Rates team on 02392 545470.
Local Newspaper Relief
Eligibility Criteria
The scheme will provide up to £1,500 relief for office space occupied by local newspapers in England, up to a maximum of one discount per local newspaper title and per hereditament, up to Subsidy limits to 31st March 2025
Local Newspapers
The relief is to be specifically for local newspapers and by that, the Council means what would be considered a "traditional local newspaper" The relief will not be available to magazines or on-line only publications.
Office Space
The hereditament must be occupied by a local newspaper and wholly or mainly used as office premises for journalists and reporters.
Amount of Relief
The amount of relief is limited to a maximum of one discount per newspaper and will be subject state aid limits
Recalculation of Relief
The amount of discretionary relief awarded may be recalculated in the event of a change of circumstances. This could include, for example, a backdated change to the rateable value of the hereditament, an adjustment to the liability or the awarding of another relief. This change of circumstances could arise during the year in question or during a later year.
In effect, the relief will be calculated on a daily basis taking into account the above
How to apply
Please contact the Business Rate Team on 023 9254 5470 for an application form
Discretionary Hardship Rate Relief
Business Rates - Hardship Relief (PDF) [28KB]
For further details please contact the Business Rates team on 02392 545470.
Partly Occupied Property Relief - Section 44(A) Relief
Ratepayers are liable for the full non-domestic rate whether the property is fully or only partly occupied. However, in certain circumstances, where a property is partly occupied for a short time, the Council has discretion to award relief for the unoccupied part. As examples, relief may be appropriate if part of your premises can not be occupied following a fire, or if parts are being refurbished.
To apply for Section 44A Relief we request that you send in details of the part occupation and how long it is anticipated that the partial occupation will last.
If we consider that this relief is merited, we will then get back to you requesting detailed plans of the occupied/unoccupied parts. We will also need to inspect the property to verify the details. We will send details to the Valuation Office Agency and ask them to apportion the Rateable Value between the occupied and unoccupied parts.
Please note backdated requests are usually refused, as we are unable to verify the details.
Subsidy and Discretionary Rate Relief
Any discretionary relief provided by local authorities need to comply with the UK's domestic and international subsidy control obligations (See the BEIS guidance for public authorities which explains the subsidies chapter of the UK-EU Trade and Cooperation Agreement (TCA), World Trade Organisation rules on subsidies, and other international subsidy control commitments). If you are awarded a discretionary relief and as a result you exceed the Minimal Financial Assistance (MFA) limits under the Subsidy Control Act. (This means no recipient can receive over £315,000 in a 3-year period (consisting of the current financial year and the 2 previous) you must notify us immediately.
Empty Rates
Shops and offices are exempt from rates for the first three months after the property becomes empty. After this period full rates become payable.
Industrial properties are exempt from rates for the first six months after the property becomes empty. After this period full rates will become payable.
Some properties are exempt from empty property rates.
- properties with a rateable value under £2,900* (*in 2010/11 the threshold was £18,000 and from 01/04/11 to 31/03/17 was £2,600)
- empty properties of companies in administration or liquidation
- listed buildings
Please note that the above is intended as a guide only, it is not a definitive statement of law. Further information is available from the council's Business Rates Team on 02392 545470 and the Valuation Office Agency's business rate pages.
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