Summary
There are various reliefs available for Business Rate Payers and these are described in the following paragraphs:
Attachments
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Mandatory and Discretionary Relief Application Form| [PDF 44.0KB]
Small Business Rate Relief Application Form| [PDF 66.0KB]
Unoccupied Property Rating
Business Rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period, rates are payable in full unless the unoccupied property rate has been reduced by the Government by order. In most cases, the unoccupied property rate is zero for properties owned by Charities and Community Amateur Sports Clubs. In addition, there are a number of exemptions from the empty property rate. Full details on exemptions can be obtained from the Business Rates section at the Council via the Council's Contact| page. If the unoccupied property rate for the financial year has been reduced by order, it will be shown on the front of your bill.
Partly Occupied Property Relief
A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, OWBC has discretion in certain cases to award relief in respect of the unoccupied part. Full details can be obtained from the Business Rates section at the Council via the Council's Contact| page.
Small Business Rate Relief
This relief is only available to ratepayers who apply to OWBC and who occupy either—
(a) one property, or
(b) one main property and other additional properties
providing those additional properties each have a rateable value of less than £2,200.
The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £15,000 on 1st April in the financial year in question, on the day for which relief is being sought, and each intervening day. If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.
Ratepayers who satisfy these conditions will have the bill for their single or main property calculated using the lower small business non-domestic rating multiplier rather than the ordinary non-domestic rating multiplier that is used to calculate the liability of other businesses.
In addition, if the single or main property is shown on the rating list with a rateable value of up to £10,000, the ratepayer will receive a percentage reduction in their rates bill for this property of up to a maximum of 50% for a property with a rateable value of not more than £5,000.
If an application for relief is granted, provided the ratepayer's circumstances do not change, the application will not need to be renewed until the next revaluation of non-domestic premises, which happens every five years. Certain changes in circumstances will need to be notified to OWBC by the ratepayer (other changes will be picked up by OWBC). The changes which must be notified are—
(a) the ratepayer taking up occupation of a property they did not occupy at the time of making their application for relief, and
(b) an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of OWBC.
Notification of these changes must be given to OWBC within 4 weeks of the day after the day the change happened. If this happens, there will be no interruption to the ratepayer's entitlement to the relief. A notification that the ratepayer has taken up occupation of an additional property must be by way of a fresh application for relief; notice of an increase in rateable value must be given in writing.
Full details on the eligibility criteria and on how to apply for this relief are available from the Business Rates section at the Council via the Council's Contact| page and an application form for this relief can be downloaded at SBRR application|
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.
OWBC has discretion to give further relief on the remaining bill. Full details can be obtained from the Business Rates section at the Council via the Council's Contact| page and an application form for this relief can be downloaded Mandatory and Discretionary Rate Relief| application form.
Non-Profit Making Organisation Relief
The local authority has discretion to give relief to Non-Profit Making Organisations. Full details can be obtained from the Business Rates section at the Council via the Council's Contact| page and an application form for this relief can be downloaded Mandatory and Discretionary Rate Relief| application form.
Hardship Relief
OWBC has discretion to give relief in special circumstances. Full details can be obtained from the Business Rates section at the Council via the Council's Contact| page.