Date:
Related Links
BKL Business Advice news
Non-domestic rates - reliefs and exemptions
Reliefs for small businesses and other organisations
For very small businesses: if a business only pays rates on one property in England and that property has a rateable value of less than £10,000 (equivalent to approximately £4,500 of rates per year) then it is eligible for a small business relief. If the reateable value is £5,000 or less then the relief is 50%, decreasing to 0% as the rateable value goes up to £10,000.
For larger businesses: If a business only pays rates on one property in England and that property has a rateable value of less than £14,500 (£21,500 in London – equivalent to approximately £10,000 of rates per year) then it can get a small reduction in its rates. This reduction works out at slightly less than 1% - not much, but perhaps worth filling in the form.
The claim for both of the above needs to be put in within six months of the year end. If you put in a claim between now and 30 September 2009 then this could give you a reduction for the years ended 31 March 2008 and 31 March 2009.
If the business has more than one property and all of them have low rateable values then it may still be eligible.
For further advice contact your usual contact partner, or alternatively you can put in a claim yourself by following this link to the form prepared by your local council.
Charities and other not-for-profit organisations
Charities and community amateur sports clubs are entitled to an 80% relief on their business rates and can apply to their council for a discretionary relief of up to 100%.
Other not-for-profit organisations are not automatically entitled to relief, but again can apply to their council for a discretionary relief of up to 100%.
Empty or part-empty properties
In general, an empty property will be exempt from business rates and a part-empty property will be partially exempt. Unfortunately, this exemption is usually only available for the first three months (unless the property is empty because it is in the process of being compulsorily purchased, it is legally prevented from being occupied, etc).
For further advice contact your usual contact partner, or alternatively you can put a claim in by contacting your local council.
Businesses of benefit to the community which are in hardship
Businesses of benefit to the community which are in genuine hardship can apply to their local council for relief. This relief is discretionary.
Rural businesses
If you run the only shop, petrol station or pub in a rural village with a population below 3,000 and the rateable value is below certain limits then you are entitled to a 50% relief. Other rural businesses may be able to get discretionary relief. Contact your local council.
Reliefs in Scotland, Wales and Northern Ireland
Some of the above reliefs are specific to England, with different reliefs applying to other parts of the UK. Contact us for more information.
Internet link: Business rates reliefs
