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:
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.
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
Ratepayers who occupy a property with a rateable value which does not exceed £50,999 (and who are not entitled to other mandatory relief or are liable for unoccupied property rates) will have their bills calculated using the lower small business non-domestic rating multiplier, rather than the national non-domestic rating multiplier.
In addition, generally, if the sole or main property is shown on the rating list with a rateable value which does not exceed £15,000, the ratepayer will receive a percentage reduction in their rates bill for this property of up to a maximum of 100%. For a property with a rateable value of not more than £12,000, the ratepayer will receive a 100% reduction in their rates bill.
Generally, this percentage reduction (relief) is only available to ratepayers who occupy either-
(a) one property, or
(b) one main property and other additional properties providing those additional properties each have a rateable value which does not exceed £2,899.
The rateable value of the property mentioned in (a), or the aggregate rateable value of all the properties mentioned in (b), must not exceed £19,999 outside London or £27,999 in London on each day for which relief is being sought. If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.
The Government has introduced additional support to small businesses. For those businesses that take on an additional property which would normally have meant the loss of small business rate relief, the Government has confirmed that they will be allowed to keep that relief for a period of 12 months.
An application for Small Business Rate Relief is not required. Where a ratepayer meets the eligibility criteria and has not received the relief they should contact their local authority. Provided the ratepayer continues to satisfy the conditions for relief which apply at the relevant time as regards the property and the ratepayer, they will automatically continue to receive relief in each new valuation period.
Certain changes in circumstances will need to be notified to the local authority by a ratepayer who is in receipt of relief (other changes will be picked up by the local authority). The changes which should be notified are—
(a) the ratepayer taking up occupation of an additional property, and
(b) an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief.
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.
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 2017, no empty rates will be charged if the property is empty and any of the following apply:
Rateable Value is less than £2,900.
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.
2017/18 - 0.479 / 0.466 (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.
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: Thursday, 9 March 2017 11:00 am