Business Rates - Rate Relief

SBRR came into effect on 1st April 2005.

Qualification
SBRR is available to properties with a Rateable Value (RV) under £10,000. Qualifying properties also pay a lower rate in the pound. Qualifying properties with an RV between £10,000 and £14,999 don't get SBRR but do benefit from the lower rate in the pound.

In general terms, it must be the only property occupied by the ratepayer in England. However ratepayers will still qualify for relief if they occupy other properties, providing the RV of each of the other properties is below £2,200 and the total RV of all the properties is below £15,000. They will only get relief on the main property. The others will be charged at the higher multiplier.

Relief
If a qualifying property has an RV of less than £5,000 on 1st April it will receive 50% relief. A taper will then apply so that properties receive less relief on rateable values from £5,000 up to an RV of £9,999. No relief will be given on an RV of £10,000 or above, although they will pay the lower multiplier if the RV is below £15,000 and they meet the conditions.

Non-qualifying properties pay a higher rate in the pound (multiplier). For 2009/2010 the lower multiplier is 48.1p and the higher multiplier is 48.5p.

There will be a 'buffer zone' where qualifying properties with an RV between £10,000 and £14,999 will not qualify for SBRR but will pay the lower multiplier.

Applications
Applications can be made by post. The application form can be found below.

It is a criminal offence to make a false statement for the purpose of claiming relief. It is punishable by 3 months imprisonment, a scale 3 fine, or both.

Applications must be signed by the ratepayer (or partner of a partnership, director of a limited company, trustee of a trust or, in any other case, a person duly authorised).

Application form (32Kb) for Small Business Rate Relief 2007/2008

Rural Rate Relief

Certain properties in rural areas can receive help with their Business Rates. The rural areas concerned are contained in the Council's current rural settlements list.

A rural settlement is defined as a settlement with a population of no more than 3,000 which is wholly or partly within a Council's area.

The Council must give 50% relief to the following that are situated in a rural settlement:

Post Office—where it is the only Post Office in the settlement and has a rateable value of £7,000 or less.
General Store—where it is the only General Store in the settlement and has a rateable value of £7,000 or less.
All Food Stores—Where they have a rateable value of £7,000 or less.
Public House—where it is the only Public House in the settlement and has a rateable value of £10,500 or less.
Petrol Filling Station—where it is the only Petrol Filling Station in the settlement and has a rateable value of £10,500 or less.

The Council also has the discretion to allow up to 100% relief to any non-domestic property in a rural settlement with a rateable value of £14,000 or less (including the extra 50% for those that fall in the above category).

The Council can only use its discretion to allow such relief if it is satisfied that the property is used for a purpose that benefits the local community.

Rural Rate Relief application form (30Kb)