Small business rate relief
This relief is only available to ratepayers who occupy either:
- one property, or
- one main property and other additional properties providing those additional properties each have a rateable value which does not exceed £2,899
The rateable value of the property mentioned in (a), or the aggregate rateable value of all the properties mentioned in (b), must not exceed £19,999 (outside London). If the rateable value, or aggregate rateable value, increases above these levels, relief will cease from the day of the increase.
Ratepayers who satisfy these conditions will have the bill for their sole or main property calculated using the lower small business non-domestic rating multiplier rather than the national non-domestic rating multiplier that is used to calculate the liability of other businesses.
From 1 April 2014, ratepayers who take on an additional property which would currently disqualify them from receiving relief will continue to receive their current relief for 12 months.
Changes in circumstances
When you have a change in circumstance, it may affect your small business rate relief.
Please notify us immediately of any of the following changes:
- 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
Notification of these changes must be given to the council within four weeks of the day after the day on which the change happened. If this happens, there will be no interruption to the ratepayer’s entitlement to the relief.
A notification that the ratepayer has taken up occupation of an additional property must be by way of a fresh application for relief.
Temporary increase in small business rate relief
The temporary increase in small business rate relief, which started on 1 October 2010, will now continue until 31 March 2017.
- Until 31 March 2017 you’ll get 100% relief (doubled from the usual rate of 50%) for properties with a rateable value of £6,000 or less. This means you won’t pay business rates on properties with a rateable value of £6,000 or less
From 1 April 2017, 100% relief is applicable for properties with a rateable value of £12,000 or less. The rate of relief will gradually decrease from 100% to 0% for properties with a rateable value between £12,000 and £14,999. A lower multiplier will be used for properties with a rateable value of between £0 and £50,999 if not subject to mandatory relief.
Backdated claim for small business rate relief
In order for any small business rate relief to be considered back to 1 April 2010, this needs to be applied for before 30 September 2017.
Please note: if you make a backdated claim under the small business rate relief scheme after 30 September 2017, the furthest your claim can be backdated is to 1 April 2017.
Business rates (telephone and postal enquiries only), local taxation and benefits, Municipal Offices, Grimsby, North East Lincolnshire, DN31 1HU
Telephone: 0300 3030164 option 4
Telephone opening times: Monday to Friday 9 am to 4:30 pm, except bank holidays