Partly Occupied Property Relief
A rate payer 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 local authority has discretion in certain cases to award relief in respect of the unoccupied part.
Charity & Community Amateur Sports Club (CASC) Relief
Charities and registered CASC's are entitled to 80% relief where the property is occupied by the charity of the CASC, and is wholly or mainly used for the charitable purposes of the charity (or of that and other charities), or for the purposes of the CASC (or of that and other CASC's).
The local authority has discretion to give further relief on the remaining bill.
Non-Profit Making Organisation Relief
The local authority has discretion to give relief to non-profit making organisations.
Hardship Relief
The local authority has discretion to give relief in special circumstances.
Rate Relief for businesses in rural areas
Certain types of properties in a rural settlement with a population below 3,000 may be entitled to relief. The property must be the only general store, the only post office or a food shop and have a rateable value of less than £8,500, or the only public house or the only petrol station and have a rateable value of less than £12,500. The property has to occupied.
An eligible ratepayer is entitled to relief at 50% of the full charge whilst the local authority also has discretion to give further relief on the remaining bill.
In addition, the local authority can give relief on certain other occupied property in a rural settlement where the rateable value is less than £16,500.
Deferred payment of 2009/10 rates liabilities
Ratepayers in 2009/10 were able to defer payment of 3% of their 2009/10 rates bill and, where applicable , 60% of the increase in that bill due to the ending of the 2005 rating list transitional relief scheme. The right to apply for deferral has now ended. For those ratepayers who applied for this scheme, the deferred amount to be collected in 2010/11 and 2011/12 will be included in the bills for each of those years respectively.
For further information on any of the discounts or reliefs mentioned on this page, or for any other advice on the payment of Business Rates, please contact the Business Rates team using the contact details on this page.