Reliefs and reductions
This page tells you about the different kinds of business rates reliefs and reductions.
You may be able to reduce the amount of business rates you pay.
In this section you can find out what reliefs are available and how you can apply.
Small Business Rate Relief
More about small business rate relief.
Mandatory Charitable Relief
More about mandatory charitable relief.
Community Amateur Sports Club Relief
The sports club must be registered as a Community Amateur Sports Club with HM Revenue and Customs to qualify for this relief.
Such clubs are entitled to 80% relief where the property is occupied by the club and is wholly or mainly used by that club.
Discretionary Rate Relief
The local authority has discretion to give further relief on the remaining 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 only, the local authority has discretion to award relief in respect of the unoccupied part.
Unoccupied Property Relief
Business rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of 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 unoccupied property rate, e.g. listed buildings and small properties with rateable values of less than £2600. This threshold of £2600 was increased to £15000 for the 2009/2010 rate year. This has now been extended and increased to £18000 for the 2010/2011 rate year only.
Full details on exemptions can be obtained from the Business Rate section.
If you want to find out whether you are eligible for business rates relief, or for general information about types of relief, please call either of the numbers below:
- 01737 276691
- 01737 276532
or email email@example.com.
Last updated : 06/06/2012