There are certain circumstances where full rates may not payable. Some of these reliefs are mandatory and others discretionary.
- When a property is empty
- Where the occupier qualifies for small business rate relief
- When the occupier is a charity
- Where the occupier is a community amateur sports club
- Where the occupier is a “not for profit” organisation
- Certain properties which are located within a designated rural area
- Where hardship relief is appropriate
- Where the property is not fully occupied
- Newly built unoccupied properties that completed after the 1 October 2013 and before 30 September 2016 subject to state-aid limit
Local Newspaper Relief
- There will be a £1,500 rates discount available for office space occupied by local newspapers. This will be for a maximum of one discount per local newspaper and per hereditament for 2 years from 1 April 2017 subject to ‘State de Minimis’ guidelines. This relief is funded by central government.
Public House Relief
- The 2017 Spring Budget saw the chancellor announce a £1,000 business rate discount for public houses for the financial year beginning 1 April 2017, this has subsequently been extended to include the 2018/19 financial year.
Small Business Relief
- Small business relief is available to businesses with a Rateable Value of less than £15,000.If the Rateable Value is £12,000 or less the rate payer may be entitled to up to 100% relief. If the Rateable Value is between £12,001 and £15,000 the rate payer may also qualify for small business relief.
Rural Rate Relief
- If the business premises is in a rural area where the population is under 3,000, rural rate relief could apply, meaning a business rates reduction of between 50% and 100%. Business rates won’t be payable if your business is in an eligible area and either; the only village shop or post office, with a rateable value of up to £8,500 or the only public house or petrol station, with a rateable value of up to £12,500.
Charitable Rates Relief
- Charities and Community Amateur Sports Clubs receive 80% mandatory relief. Extra ‘discretionary relief’ of up to 100% is also sometimes provided. Non-profit-making organisations such as museums and schools may apply to the Billing Authority for discretionary relief of up to 100%. This application must usually be renewed each year.