Business rates pages

• Business rates relief and exemptions

Charitable and discretionary rate relief

Charities and community amateur sports clubs can apply for charitable rate relief of up to 80% if a property is used for charitable purposes.

Contact our business rates team to:

• Check if you’re eligible
• Find out if we can top up the discount to 100% (called discretionary relief)
• Business rates relief policies (pdf 409KB)

Top up relief

In exceptional circumstances charities can receive up to a further 20% top up relief. (more…)

• Business rates relief and exemptions

Exempted buildings and empty buildings relief

Exempted buildings

Certain properties are exempt from business rates. You may not have to pay business rates on:

• Agricultural land and buildings, including fish farms
• Buildings used for training or welfare of disabled people
• Buildings registered for public religious worship or church halls

However, there are strict legal requirements for these exemptions. (more…)

• Business rates relief and exemptions

Hardship relief

If your business is facing financial difficulties, you may be eligible for business rates hardship relief to reduce your business rates bill. We can provide this relief in exceptional circumstances to support businesses experiencing temporary financial hardship.

What is hardship relief?

Hardship relief is a discretionary discount on your business rates bill. It is designed to help businesses that are struggling financially but are important to the local community. (more…)

• Business rates relief and exemptions

Heat network relief

At the Spring Statement 2022, the Chancellor announced that a new heat network relief will apply from Friday 1 April 2022 for hereditaments being used wholly or mainly as a heat network which have their own rating assessment.

What is a heat network?

Heat networks take heat or cooling from a central source(s) and deliver it to a variety of different customers such as public buildings, (more…)

• Business rates relief and exemptions

Improvement relief

Support for your business if you have made improvements to a property.

From 1 April 2024, improvement relief will support businesses wishing to invest in their property. It will ensure that no ratepayer will face higher business rates bills for 12 months as a result of qualifying improvements to a property they occupy.

You do not need to apply for improvement relief. (more…)

• Business rates relief and exemptions

Relief for pubs

You’ll get £1,000 off your business rates bill if you’re a pub in England with a rateable value of less than £100,000.

The relief is available for the 2017 to 2018 and 2018 to 2019 tax years.

Apply for relief for pubs

You can apply for small business rate relief or local discretionary relief online. You can contact us to apply for any other scheme. (more…)

• Business rates relief and exemptions

Rural rate relief

You could get rural rate relief if your business is in a rural area with a population below 3,000.

You can get 50% relief if your business is situated in a rural area. This applies to the following businesses:

• Post office – where it is the only post office in the rural area and has a rateable value of less than £8,500
• General store – where it is the only general store in the rural area and has a rateable value of less than £8,500
• All food stores – where they have a rateable value of less than £8,500
• Public house – where it is the only public house in the rural area and has a rateable value of less than £12,500
• Petrol station – where it is the only petrol station in the rural area and has a rateable value of less than £12,500

We also have the discretion to offer up to 100% relief on any non-domestic property in a rural rural area. (more…)

• Business rates relief and exemptions

Small business rate relief

Eligibility

You can get small business rate relief if:

• You only use one property
• Your property’s rateable value is less than £15,000

What you get

If the rateable value of your property is less than £12,000 you won’t have to pay business rates. For properties with a rateable value of £12,001 to £15,000, the relief will go down gradually from 100% to 0%. (more…)

• Business rates relief and exemptions

Supporting small businesses relief

Business rates payers losing small business relief, rural rate relief or 2017 supporting small businesses relief (SSBR) as a result of the 2022 revaluation will have their increases limited to a cash value of £600 per year.

Those receiving 2017 SSBR relief in 2022 to 2023 and any eligibility for 2023 SSBR will end on 31 March 2024.

All other eligible ratepayers remain in 2023 SSBR for either:

• 3 years or
• Until they reach the bill they would have paid without the scheme

The relief will automatically be awarded to eligible business rates payers. (more…)

• Business rates relief and exemptions

Transitional relief

Transitional relief limits how much your bill can change each year as a result of revaluation. This means changes to your bill are phased in gradually, if you’re eligible.

You get transitional relief if your:

• Property is in England
• Rates go up or down by more than a certain amount

We will adjust your bill automatically if you’re eligible. (more…)