Small business rate relief
Only available to ratepayers who occupy:
- 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, or the aggregate rateable value of all the properties 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 meet these conditions will have the bill for their sole or main property calculated using the lower small business non-domestic rating multiplier.
Ratepayers who take on an additional property which would currently disqualify them from receiving the relief, will continue to receive their current relief for 12 months.
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.
Temporary increase in small business rate relief
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.
Discretionary rate 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.
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.
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%.
Reliefs from 1 April 2020
Under the scheme, eligible ratepayers with a rateable value below £51,000 will receive a one third discount of their daily chargeable amount. The relief will have effect for 2019/20 and will increase to 50% from 2020/21.
This will be extended to cinemas and music venues.
In order to be eligible for the discount, the property must:
- be occupied
- have a rateable value of less than £51,000
- be wholly or mainly being used as a shop, restaurant, café or drinking establishment
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.
The relief will have effect from 1 April 2020 to 31 March 2021 and will provide £1000 discount to eligible pubs with a rateable value of less than £100,000.
The reliefs are subject to state aid limits and declaration forms will be issued where applicable.
Business rates, local taxation and benefits, Municipal Offices, Grimsby, North East Lincolnshire, DN31 1HU
Telephone: 0300 3030164 option 4
Telephone opening times: Monday to Friday 9am to 4:30pm, except bank holidays