Small business rate relief
This relief is aimed at helping small business where ratepayers are not entitled to another mandatory relief and occupy a property with a rateable value not exceeding £51,000.
Small business rate relief guidance
To qualify for this relief the following conditions must apply:
- The rate payer occupies only one business property in England, and its rateable value is less than £15,000.
- The ratepayer occupies a main property in England but also occupies other properties each with rateable values under £2,900. The total rateable value of them does not exceed £19,999. Relief can only be awarded on the property with the highest rateable value.
- From 1 April 2014 the government has confirmed if an additional property is taken on, which would normally have meant the loss of small business rate relief they will be able to keep the relief on the original property for 12 months only.
- With effect from 1 April 2009, if a ratepayer occupies a newly rated property relief can be awarded from the date of occupation.
- An application form must be completed for relief up to 31 March 2012. This requirement was removed from 1 April 2012 and your request can be in writing or via e-mail.
- Businesses that already receive charity or rural rate relief will not qualify for small business rate relief, however those in receipt of discretionary rate relief may still qualify.
How to apply
If you believe that you may be eligible for Small Business Rate Relief or that the Small Business Non Domestic Multiplier should apply, please complete our online application. You can also download and fill out the Small Business Rate Relief application form (PDF, 28 KB).
Apply for small business rate relief online
Do I need to keep renewing my application?
If an application for relief is granted, provided the ratepayer's circumstances do not change, the application will not need to be renewed. Certain changes in circumstances will need to be notified to the local authority by the ratepayer (other changes will be picked up by the local authority). 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.
- 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.
From 1 April 2017
From the 1 April 2017 the government have permanently increased the discount received under Small Business Rate Relief.
- Qualifying ratepayers who have a Rateable Value of £12,000 or below will receive a 100% discount on their rates
- Rateable Values between £12,000 and £15,000 will receive a tapered percentage discount
- All properties with a Rateable Value below £51,000 will have their bill calculated by the Smaller Multiplier.
For ratepayers who have lost their entitlement to Small Business Rate Relief due to the 2023 Revaluation the government have introduced a scheme to limit the increase in charges to £600 per year for the next three financial years commencing on 1 April 2023.