Rates relief

Small business rate relief

You can get small business rate relief if your property has a rateable value of less than £15,000. It’s 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 each and the combined value does not exceed £19,999)

If you meet the criteria, you will only receive small business rate relief on one property. More information is available at Small business rate relief GOV.UK.

You can apply via email, telephone or letter. If an application for relief is granted, the ratepayer will not need to re-apply for relief in each new valuation period (providing the conditions for relief apply at the relevant time, for both the property and the ratepayer).

Changes in circumstances

It may affect your small rate relief if you have a change in circumstance.

Notification of 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.

You must notify us immediately if any of the following changes occur:

• 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.

A notification that the ratepayer has taken up occupation of an additional property submitted as a new application for relief.

Localism act discretionary relief

North East Lincolnshire Council may award this relief to new business developments or expansions to existing business properties that will increase the revenue received from the tax base in the medium to long term.

Consideration is given to the business’ commitment to creating new jobs and developing the skills of local people, whether this would create unfair market conditions, and whether the rules relating to state aid would apply.

Localism act discretionary relief application form (PDF, 25KB)

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 and 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 extension of the £1500 business rates discount for office space occupied by local newspapers will apply for an additional 5 years until 31 March 2025.

Improvement Relief

Section 1 of the Non-Domestic Rating Act 2023 created a new mandatory relief to support businesses making improvements to properties they occupy. From 1 April 2024, businesses that have made qualifying improvements may benefit from 100% relief from higher bills for 12 months. The scheme will run until 1 April 2029.  Further information will be published once guidance has been received in relation to this relief.

Heat networks relief

You will not pay business rates if your property is only used or mainly used to supply heating or cooling to other properties from a central source. If your property is a heat network, you could be eligible.

The heat network must:

• Take its energy from a low carbon source
• Supply heating and cooling to other properties – for example, homes, shops, public buildings, hospitals, and offices

The heat network must not supply heat or cooling for industrial use, such as to create products in factories.

Contact the Valuation Office Agency (VOA) to check if your property is eligible for heat networks relief.

Film Studio Relief

The Chancellor of the Exchequer announced in his latest budget that eligible film studios would benefit from a 40% reduction on gross business rates bills from 1 April 2024 until 2034.

Change of circumstances

You must inform North East Lincolnshire Council Business Rates department if you occupy or vacate a property.  You must also notify us if you are claiming a relief you believe you are no longer entitled to.

Information can be sent via email to [email protected] or you can call the business rates team on 0300 3030164 and choose option 4.

Contact details

Business rates, local taxation and benefits, Municipal Offices, Grimsby, North East Lincolnshire, DN31 1HU

Email: [email protected]

Telephone: 0300 3030164 option 4

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