Small business rate relief
You qualify for small business rate relief with effect from 1 April 2017 if:
- you occupy one property with a rateable value of £14,999 or less
- or, if you occupy multiple properties, the main property has a rateable value of £14,999 or less and the additional properties each have a rateable value of £2,899 or less and the combine rateable value of all of the properties total £19,999 or less
This must be true for every day that the relief is requested. If the rateable value (or combined rateable value) increases above these thresholds, the relief will end from the day of the increase.
Please note that small business rates relief can only be applied to one property.
If you are eligible for small business rate relief this will only be applied to your:
- single property, or
- main property
Rateable values
Rateable value will determine the level of relief to which you are entitled.
£12,000 or below
You will be entitled to:
- 100% small business rates relief
Between 12,001 and £15,000 (inclusive)
Small business rate relief is awarded on a sliding scale from:
- 100% at £12,000 to 0% at £15,000
Under £51,000
The smaller business rate multiplier is used to calculate your charge. You are not required to apply for this.
Apply
Apply for small business rates relief on Citizens Access Portal.
Please continue making payments for your business rates account as per your current bill, until you receive a revised bill.
Help for businesses that take on additional properties
If you currently receive small business rate relief and take on a second property, you will:
- continue to receive small business rate relief on your existing account for a further 12 months
- be charged full business rates on the new property
Changes in circumstances
You must tell us about changes in circumstances within 4 weeks. These may include:
- if you take up occupation of a property you did not occupy at the time of making your application for relief
- if the rateable value of your property increases and it is in an area other than the area of the council which granted the relief