North East Lincolnshire Council

Other business rate reliefs

Partly occupied property relief

The full non-domestic rate is due whether a property is wholly occupied or partly occupied. Where a property is partly occupied for a short time, we have 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 for the purposes of the CASC (or of that and other CASC’s)
  • A full exemption can be applied if a property’s next use will be mostly for charitable purposes

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 has to be occupied and 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 be the only public house or the only petrol station and have a rateable value of less than £12,500

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.

With effect from 1 April 2017, local authorities have a discretionary power to top up the mandatory relief to 100%.

Local Newspapers

The Chancellor announced at the Budget that the Government will introduce a £1,500 business rates discount for office space occupied by local newspapers, up to a maximum of one discount per local newspaper title and per hereditament, and up to state aid limits, for 2 years from 1 April 2017.

Gov.uk (state aid)

Business rates (telephone and postal enquiries only), local taxation and benefits, Municipal Offices, Grimsby, North East Lincolnshire, DN31 1HU

Email: businessrates@nelincs.gov.uk

Telephone: 0300 3030164 option 4

Telephone opening times: Monday to Friday 9 am to 4:30 pm, except bank holidays