A number of reductions, reliefs and exemptions from business rates are available. These include:
Business rates are not payable for the first three months that a property is empty. This is extended to six months for certain industrial properties. After this period, rates are payable in full unless the property is classed as exempt, for example:
that are listed buildings or monuments
that are subject to a building preservation notice
with a rateable value of less than £2,900
that are legally prohibited from being occupied
that are vacant due to action taken by the Crown or any public or local authority
where the owner is subject to a bankruptcy order.
Empty properties whose owner is:
entitled to possession in his capacity as:
the personal representative of a deceased person
a trustee under a deed of arrangement
a liquidator under Section 112 or Section 145 of the Insolvency Act 1986
a company subject to a winding-up order under the Insolvency Act 1986 or which is being wound up voluntarily
a company in administration or subject to an administration order
Please email email@example.com if you think an exemption applies to your property.
Small business rate relief
From 1 April 2017 you can get small business rate relief if your property’s rateable value is less than £51,000 and you occupy only one property.
Small businesses with a rateable value of up to £12,000 will get 100% rate relief.
For small businesses with a rateable value of between £12,000 and £15,000, the rate of relief decreases gradually from 100% to 0%.
You must apply for small business rate relief. The application form includes a Guide to the Small Business Rate Relief Scheme (2017). All applicants must meet the eligibility criteria set out in the application form.
Full information on the previous small business rate relief schemes is available in the Guide to the Small Business Rate Relief Scheme (2010).
Charity and discretionary relief
Charities are entitled to 80% relief from the rates on property which is wholly or mainly used for charitable purposes. We can grant the additional 20% at our discretion.
We can also grant discretionary relief for a property if it is occupied by an organisation that is not set up or operated for profit - the amount granted will depend on individual circumstances.
Please email firstname.lastname@example.org to apply for charity and discretionary relief.
Public house relief scheme
Community Amateur Sports Clubs (CASC)
If you are registered with HM Revenue and Customs as a CASC, then you are entitled to 80% mandatory relief. See the CASC website for further information and to check if you can qualify as one.
Rural rate relief
You may be able to get rural rate relief if your business is in a designated rural area with a population below 3,000. To qualify you must be:
the only post office, general store or food shop in the town or village and have a rateable value of less than £8,500
the only public house or petrol station in the town or village and have a rateable value of less than £12,500.
Qualifying properties will get 50% relief and may qualify for an additional 50% discretionary relief to make a total of 100%.
The government announced plans to double rural rate relief to 100% in the Autumn Statement but has not yet amended the primary legislation. We will contact any ratepayer affected by this change.
We may also give discretionary relief up to 100% to businesses where the property has a rateable value of less than £16,500. We will consider each application individually, taking into account the benefits to the local community and the interests of council taxpayers.
Please email email@example.com to apply for rural rate relief.
Partly occupied property relief
If a property is partly occupied for a short time, we can sometimes award relief in respect of the unoccupied part.
Please email firstname.lastname@example.org to discuss claiming relief for partly occupied property.
The award of discretionary relief is considered likely to amount to state aid. However, it will be state aid compliant where it is provided in accordance with the De Minimis Regulations EC 1407/2013. The De Minimis Regulations allow an undertaking to receive up to €200,000 over a rolling three-year period. If you are receiving, or have received, any 'De Minimus' aid that was granted during the current or previous two financial years (from any source), you should inform us immediately with details of the aid received.