Business Rate Reliefs
This page provides information about Business Rates reductions that can be claimed. The page includes two downloadable forms in respect of mandatory and discretionary rate relief and small business rate relief.
Mandatory and discretionary rate relief
The following rate relief can be applied for with this form:
Mandatory and Discretionary Rate Relief (PDF Document, 41.15 Kb)
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 for 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. 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, the Council 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.
Charity and registered community amateur sports club relief
Charities and registered community amateur sports clubs are entitled to 80 percent 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.
The Council has discretion to give further relief on the remaining bill. Full details can be obtained from the business rates section at the Council, download 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, download mandatory and discretionary rate relief application form.
Hardship relief
The Council has discretion to give relief in special circumstances. Full details can be obtained from the business rates section at the Council.
Small business rate relief
This relief is only available to ratepayers who apply to the Council 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 £2,600.
The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £18,000 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 £12,000, the ratepayer will receive a percentage reduction in their rates bill for this property of up to a maximum of 100 percent for a property with a rateable value of not more than £6,000.
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 the Council by the ratepayer (other changes will be picked up by the Council). The changes which must be notified are:
- the ratepayer taking up occupation of a property they did not occupy at the time of making their application for relief, and
- an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of Oadby and Wigston.
Notification of these changes must be given to the Council 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, download a Single Business Rate Relief application.
Small Business Rate Relief (PDF Document, 63.62 Kb)
Frequently Asked Questions (13)
SBRR is only available to a ratepayer with either:
One property with a rateable value of less than £18,000 in England; or
One main property and other additional occupied properties in England providing these additional properties each have a rateable value under £2,600 and the total value of all the properties (including the main property) remains under £18,000. SBRR is only payable on the main property
If you think that you may qualify, and need an application form or further advice please contact the Business Rates section.
Your bill is calculated by multiplying the RV (Ratebale Value) by the annual multiplier set by the Government.
Please contact the Business rates section at the Council who will advise what details are required
Please inform the Business Rates section at the Council immediately and supply appropriate documentary evidence to support the revised dates
In the first instance, please make your request in writing or send an email to the Business Rates section at the Council. Documentary evidence may be required for retrospective periods. For further information please contact the Business Rates section.
With effect from the 1 April 2011, no empty rates will be charged if the property is empty and any of the following apply:
Rateable Value is less than £2,600.
The property is a Listed Building.
The ratepayer is a charitable organisation or a registered Community Amateur Sports Club (CASC).
The ratepayer is bankrupt or in liquidation.
The ratepayer is a company in administration.
The ratepayer is entitled to occupy as an executor of a deceased person.
Occupation of the property is prohibited by law.
In addition to the above, if the property description is either workshop, warehouse or factory, the ratepayer will be entitled to a six month exemption from rates. After this period ends, full rates will become payable as if the property was occupied.
If the property is empty but does not fall within any of the above full or partial exemptions, full rates will become payable after an initial period of three months. During this initial 3 month period, no rates are payable.
For further information please contact the Business Rates section.
2000/01 – 0.416
2001/02 – 0.430
2002/03 – 0.437
2003/04 – 0.444
2004/05 – 0.456
2005/06 – 0.422 / 0.415 (Small Business Rate Relief qualifiers)
2006/07 - 0.433 / 0.426 (Small Business Rate Relief qualifiers)
2007/08 - 0.444 / 0.441 (Small Business Rate Relief qualifiers)
2008/09 - 0.462 / 0.458 (Small Business Rate Relief qualifiers)
2009/10 - 0.485 / 0.481 (Small Business Rate Relief qualifiers)
2010/11 - 0.414 / 0.407 (Small Business Rate Relief qualifiers)
2011/12 - 0.433 / 0.426 (Small Business Rate Relief qualifiers)
NNDR stands for National Non Domestic Rates, more commonly known as Business Rates. Throughout this website NNDR is referred to as Business Rates.
You will receive a reminder for the first instalment that is late. If you want to carry on paying by instalments, you must pay the amount shown on the reminder within 7 days. If you do not pay this amount within 7 days, you will lose you right to pay by instalments and you will have to pay the full balance of your business rates after a further 7 days.
If we cancel your instalments because you have not paid on time, we will apply to the Magistrates Court for a Summons to be issued against you to enable recovery of the whole outstanding balance.
In accordance with current rating legislation, the liability for Business Rates falls upon the occupier of the premises. This is regardless of stipulations within your tenancy agreement, as the Council can not enter into third party agreements between you and your landlord. In the event of the property being vacant, liability falls upon the 'owner', defined as the person entitled to possession of the property, again regardless of any third party agreements that you may have.
If you receive a bill showing a credit you will need to complete the refund request form enclosed with the bill, or make a written request for a refund. An overpayment due to an amendment from the Valuation Office will qualify for interest to be added to the refund. However, no interest will be applied if a Liability Order has been granted against the relevant year.
For ratepayers with arrears on previous years or other properties, any overpayment will normally be offset against those arrears
The RV (rateable value) of a property is assessed by the Valuation Office Agency (VOA) who are an independent Government agency. The RV forms the basis of the calculation of your business rates liability. If you feel that your rates bill is too high, or if you have a valuation matter you wish to discuss, please address it to the VOA.
Instalments detailed on your rates bill must continue to be made on the basis of the existing assessment as it appears in the current rating list, even whilst an appeal is outstanding. Once official notification is received from the VOA of an amendment to the list, any necessary alterations to your account will be made and any appropriate refund issued, with interest for a qualifying overpayment.
Charitable Organisations are entitled to Mandatory Relief where the property they occupy is used wholly or mainly for charitable purposes. Relief is given at 80% of the rates due. The Council has the discretion to give an additional relief, known as Discretionary Rate Relief, of up to 20% to such charities. For further information and to apply, please contact the Business Rates section.
Last updated: Wednesday, 7 September 2011 2:14 pm
