Small Business Rates Relief

Reduce your Business Rates bill by up to 50%

Small Business Rates Relief came in to effect on 1st April 2005. All qualifying businesses will have their Business Rates calculated using the Small Business Rate Multiplier. 

The scheme is funded through a supplement on the Business Rate bills of those businesses not eligible for relief and this supplement is built in to the standard multiplier. (The supplement for 2010/2011 is £0.007).

Criteria for relief
Small Business Rates Relief is available to ratepayers who occupy either: 

• One property in England with a rateable value of less than £18,000 or
• One main property and other additional properties in England providing those additional properties have rateable values less than £2,600 and the total value of all the properties that are occupied remains under the appropriate threshold (i.e. £18,000 outside London)

In addition to this:

• The rateable value as shown in the Non Domestic Rating List on the 1st April of the chargeable year must be under £18,000 to qualify for relief that year. For properties entered in to the rating list after 1st April 2009, small business rate relief will apply from the date that the property was entered on to the rating list. The condition regarding properties being shown on the list as at the 1st April has been removed.
• An application must be made within 6 months of the end of the current rating list to which it relates (i.e. by 30th September 2015 for all applications after 1st April 2010) or within six months of a change to the Non Domestic Rating List whichever is the later.
• From 1st April 2007 ratepayers only need to submit one application for relief during the life of the current rating list unless there is a change in circumstances.
• The application must be in writing and signed by the ratepayer or a person authorised to sign on behalf of the ratepayer such as a company director. 

Amount of Relief
Relief is available at 50% for ratepayers with a rateable value of up to £6,000. This declines in percentage terms on a sliding scale until it is 0% at £12,000.

With effect from 1st October 2010 the percentage of relief for properties with a rateable value of less than £6,000 has been increased to 100%. Please note, these changes are for a temporary period upto the 30th September 2011 when the relief will revert back to the original rate of 50%. The amendments to the amount of relief you are entitled to will be automatically made.

Properties with rateable values from £12,000 to £17,999 who meet the criteria will have their Business Rates calculated using the lower multiplier.

The application forms for the relief are attached to this page. Please ensure you complete the correct form as the Legislation governing small business rates relief changed for the 2007/08 year and we are unable to accept the wrong form.