Relief and reductions

If you pay business rates, you may be eligible for rate relief. There are several options available.

Deferral scheme

The Government has decided to put in place a business rates deferral scheme which will give you the option of spreading the Retail Price Index increase in your 2012-13 bill over three years, to help businesses manage their cash flow during the downturn. 

You will be able to defer payment of 3.2% of your 2012-13 bill – which is equivalent to 60% of the Retail Price Index increase - until 2013-14 and 2014-15.  You will then pay back the total amount deferred over the next two years.

How to apply

You can apply at any time until 31 March 2013 provided you have some of your bill left to pay.

• Read the deferral scheme FAQs.
• Download, complete and return the deferral scheme application form.
• View a copy of the Deferral Letter sent out to all business rate payers on 21/03/1012. 

Empty properties

• Empty properties are exempt from business rates for three months after they become vacant, or six months for industrial premises.
• Listed buildings are exempt until they become occupied again.
• Buildings with a rateable value under £2,600 are exempt until they become occupied again. This was temporarily amended to properties with rateable values less than £18,000 for 2010/11. 
• Properties owned by charities are exempt if its next use is likely to be wholly or mainly for charitable purposes.
• Community amateur sports club buildings are exempt if their next use is likely to be wholly or mainly a sports club.

How to apply

Please contact us to tell us if your property is exempt in order to benefit from the empty property relief.

Please note, after the exemption period ends, you will be liable to pay the full rate.

Charity and amateur community sports clubs

Charity and registered amateur sports clubs can apply for charitable relief, which can reduce the bill by 80 per cent.  We also have discretion to remit all or part of the remaining 20 per cent on such properties.

How to apply

• Download, complete and return the mandatory charity relief form.
• Download guidance notes on relief for charities and other non-for profit organisations.

Non profit organisations

You can apply for discretionary relief which may reduce your bill by up to 100 per cent.  These include charitable, philanthropic, religious, educational, social welfare, science, literature and fine arts.

How to apply

• Download, complete and return the discretionary rate relief form.
• Download guidance notes on relief for charities and other non-for profit organisations.

Small Business Rate Relief

Increases in Small Business Rate relief means that with effect from April 1st 2012, all rate bills for businesses with rateable values below £18,000 will be calculated using the lower multiplier irrespective of how many properties they occupy.

Also with effect from October 1st 2010 the government temporarily increased the level of relief to 100% for those businesses with rateable values below £6,000, who qualify for the additional percentage reduction and doubled the relief for all those with rateable values between £6,000 and £12,000 on a sliding scale of between 0 and 100 percent.

The criteria for the additional percentage reduction, remains unchanged. To qualify a business must: 

•  Occupy one business property in England with rateable value below £12,000
• Occupy one business property with rateable value below £12,000, together with others whose rateable values are below £2,600 and when added together the total rateable value does not exceed £18,000

How to apply

This temporary measure is due to end 31 March 2013. Please contact us if you think you may be eligible.

Hardship Relief

We have discretionary powers to grant relief to businesses and organisations experiencing particular financial hardship. A quarter of the cost of any Hardship Relief falls directly on local Council Tax Payers, with the remainder being borne by Central Government.
In the current economic climate, applications for Hardship Relief can only be considered in exceptional circumstances.

How to apply

As each case is considered on its own merits, you must make a written request and submit copies of the last two years audited accounts. Please contact us for further details. 

Relief for Partly Occupied Properties

We have the power to issue a request for the Valuation Officer to provide a certificate apportioning the rateable value of a property which is partly occupied "for a short time only" and which is incapable of being split by the Valuation Office Agency.

The effect of the apportioned values enables a reduction of 100% to be made against the rateable value of the un-occupied part for the first 3 months for a for a premises which is a non industrial property, or 6 months in the case of an industrial property. Following this period the unoccupied charge is raised.

How to apply

Please contact us for further details.