Business Rate Reductions and Relief

There are a number of rate reductions and reliefs that businesses can apply for. You can find more information in our Business Rates guidance [1MB]  or on the GOV.UK website.

Please contact the Business Rates Team to apply.

Our  Discretionary Rate Relief Policy 2019/20 [374KB] gives details of local reliefs available. Please complete the  Discretionary Rate Relief Application [50KB]  and return it with the  State Aid Declaration [49KB] .

Unoccupied Property Rate Relief

Business rates are generally payable in respect of unoccupied non-domestic property. However, they are generally not payable for the first three months that a property is empty. This is extended to six months in the case of certain other properties (for example industrial premises).

Small Business Rate Relief

If a ratepayer's sole or main property has a rateable value which does not exceed an amount set out in regulations (currently £12,000), the ratepayer may receive a percentage reduction in their rates bill for this property of up to a maximum of 100%. Eligible properties above the lower threshold (currently £12,000 rateable value) and below a specified upper threshold (currently £15,000 rateable value) will receive partial relief. The relevant thresholds for relief are set out in regulations.

Generally, this percentage reduction (relief) is only available to ratepayers who occupy either:

• (a) one property, or
• (b) one main property and other additional properties providing those additional properties each have a rateable value which does not exceed the limit set in regulations.

The aggregate rateable value of all the properties mentioned in (b), must also not exceed an amount set in regulations. For those businesses that take on an additional property which would normally have meant the loss of small business rate relief, they will be allowed to keep that relief for a fixed additional period.

You can find full details on the relevant limits in relation to second properties, and the current period for which a ratepayer may continue to receive relief after taking on an additional property, from your local authority or on the GOV.UK website.

Certain changes in circumstances will need to be notified to the local authority by the ratepayer who is in receipt of relief (other changes will be picked up by the local authority). The changes which should be notified are:

• the property falls vacant
• the ratepayer taking up occupation of an additional property
• an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief
   

Retail Discount 2024/25

The 2024/25 Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with 75% relief, up to a cash-cap limit of £110,000 per business. 

You can find the guidance setting out the eligibility criteria for the scheme here.

The discount in 2022/23 was 50% and last year was 75%, with the same cash-cap limit per business - you can find the guidance on the GOV.UK website.

Please contact the Business Rates team if you require an application.

Transitional Relief

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

From 1st April 2023, you'll get transitional relief if your:

• property is in England
• rates go up by more than a certain amount

We will adjust your bill automatically if you're eligible.

How much your bill can change by from one year to the next depends on both:

• your property's rateable value
• whether your bill is increasing or decreasing as a result of revaluation

You stop getting transitional relief when your bill reaches the full amount set by a revaluation.

The business rates year is from 1 April to 31 March the following year.
 

2024/25 Supporting Small Business (SSB) relief scheme

Last year the government also announced a new Supporting Small Business (SSB) relief scheme, which will cap bill increases at £600 per year for any business losing eligibility for Small Business Rate Relief or Rural Rate Relief at the 2023 revaluation. The scheme also provides support for those previously eligible for the 2022/23 SSB scheme and facing large increases in 2023/24 but in those cases for one further year only. Where eligible, entitlement should be showing on your Rates bill.

For further details on any of the above schemes please contact the Business Rates team.

Improvement relief (2024/25)

You might get improvement relief if you make certain improvements to your property. If you're eligible, you'll get the relief for one year. It starts from when you complete your improvements.

Eligibility

Any improvements you make must:

• increase the 'rateable value' of your property
• be completed on or after 1 April 2024

They must also either:

• increase the size of your property
• add new features or equipment to your property, such as heating, air conditioning or CCTV

Any improvements to existing features or equipment do not qualify.

You must have occupied the property during and after the improvement works to get improvement relief. You cannot pass on your improvement relief to anybody else.

What you'll get

Your local council will decide how much relief you get based on your property's 'rateable value' and the type of improvements you've made.

How to get improvement relief

You can report changes to your property using your business rates valuation account. 

The VOA will decide if the changes could be considered for improvement relief. They will send a certificate to you and your council showing:

• how the improvement affects the property's rateable value
• when the relief ends

Once your local council has confirmed you were occupying the property for the duration of the improvements, they will:

• decide how much improvement relief you are entitled to
• send you a reduced rates bill.

Further details are available on gov.uk website.