Small Business Rates Relief (from 01/04/2018)

Business premises that are occupied and have a rateable value up to £6,000 will receive 100% relief and those with a rateable value between £6,001 and £12,000 will receive relief that will be reduced on a tapered basis from 100% to zero.

Where a ratepayer is liable for business rates on more than two properties, within a local non-domestic rating list, the ratepayer will only receive this relief for a maximum of TWO properties. Relief will be awarded to the two properties that will receive the highest amount of relief. To assist us in administering this restriction to two properties, you are required to complete the multiple ratepayer notice. (PDF) [151KB]

The rate of relief that a property may receive is set out below: 

• Rateable value 0-6,000 - 100% relief
• Rateable value 7,000 - 83.4% relief
• Rateable value 8,000 - 66.6% relief
• Rateable value 9,000 - 50% relief
• Rateable value 10,000 - 33.3% relief
• Rateable value 11,000 - 16.6% relief

In addition to the above, where a property is occupied and meets the conditions of being either a Post Office or a Child Care provider, the amount of small business rates relief will be as detailed within the illustrative table below.

The maximum of two property restriction does not apply to Post Offices or Child Care Providers, to ensure the restriction is not applied, you are required to complete the special category ratepayer notice Post office (PDF) [148KB] or Child care provider. (PDF) [156KB]

Post Offices:

• Rateable value from 0 to 9'000 - 100% relief
• Rateable value from 9,001 to 12,000 - 50% relief

Childcare:

• Rateable value from 0 - 6000 - 100% relief
• Rateable value from 6001 to 20,500 - Tapered from 100% to 0% (From 1 April 2019 Child Care providers will receive 100% relief where Rateable Value is less than 100,000. This higher relief will be in place  until 31 March 2025)

Properties excluded from small business rates relief

• business properties that are Not wholly occupied.
• occupied by charities, community amateur sports clubs (CASC)
• occupied by not for  profit organisations
• occupied by council, police authority or the Crown
• used exclusively for the display of advertisements
• parking of motor vehicles
• sewage works
• electronic communications apparatus
• Beach huts
• Automatic Teller Machines (ATM's) from 1 April 2020 (S.I No: 2019 1508 (W.279)

The Statutory Instrument that laid the small business rates relief scheme can be read here. (PDF) [825KB]