Liverpool City Council - Small business rate relief

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Friday 30 July 2010

Small business rate relief

From April 2005, the Government introduced a new rate relief scheme to help small businesses.

The relief is available to ratepayers with either:

• One property, or
• One main property and other additional properties, providing the additional properties do not have individual rateable values of more than £2,200, and the combined rateable value of all the properties is under £15,000 (or £21,500 in London).  The threshold for the combined rateable value depends on the location of the main property.                         

If you match the above criteria, relief will be granted in accordance with the following table:

RV of property	Amount of small business relief rate
£1 to £4,999	50% relief and a lower non-domestic multiplier
£5000 to £9,999	Relief reducing on a sliding scale of 1% per £100 RV and a lower non-domestic multiplier.
£10,000 to £14,999	Lower non-domestic multiplier.

Under current regulations, which came into effect from 1 April 2007, you will only be required to apply for Small Business Rate Relief once for each rating list period which lasts for 5 years.  To qualify you must apply no sooner than the 1 October in the year preceding the commencement of the rating list and no later than the 30 September in the year following the end of the rating list.  Qualifying applications received between now and the 30 September 2010 will be granted with effect from 1 April 2007.  If you have already made an application for Business Rate Relief since 1 October 2006 you will automatically qualify for the current list and you will not need to complete a further application form.

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If you think that you may be eligible to receive small business rate relief, please complete the Small Business Relief application form as soon as possible and return it to: 

Business Rates
PO Box No. 2012,
Liverpool,
L69 2DX