Small business rate relief

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Businesses occupying properties with rateable value below £51,000 will have their bills calculated using the small business non-domestic rating multiplier, unless charitable relief or rural relief is awarded. The multiplier for the year commencing 1 April 2017 is 46.6 pence in the pound.

A business that has just one property can claim 100% small business relief if its rateable value is less than £12,000. This will mean no rates are payable.

Where the rateable value exceeds £12,000, but is no more than £15,000, the relief will be between 100% and 0% using a sliding scale depending on the rateable value. The rate bills for these properties will also be calculated using the small business rate multiplier.

The small business non-domestic rating multiplier and the sliding scale of relief are only applicable if the ratepayer occupies:

  • only one business property in England; or
  • one main property and other additional properties provided:
    • that each additional property has a rateable value below £2,900; and
    • the total rateable value of all the properties (including the main property) is below £20,000.

Providing the business has been eligible for Small Business Rate Relief, the relief may be extended for an additional twelve months for businesses that take on an additional property, which would normally have meant the loss of small business rate relief.

Interaction with other reliefs

  • Where a property is eligible to charitable rate relief and small business rate relief, it will receive charitable rate relief.
  • Where a property is eligible to rural rate relief and small business rate relief, it will receive rural rate relief.
  • Where a property is eligible to charitable rate relief, small business rate relief and rural rate relief, it will receive charitable rate relief.

If you think you are eligible for small business rate relief, please complete and return the application form.