Charities and similar organisations
Charities are entitled to relief from rates on any non-domestic
property which is wholly or mainly used for charitable purposes.
Relief is given at 80% of the rates payable. The Council also has
discretion to allow relief on all or part of the remaining 20% of
the charity's bill. The Council also has discretion to allow relief
on all or part of the rate bill for property occupied by
organisations not established or conducted for profit, e.g. sports
clubs and community associations.
Unoccupied properties
Where a non-domestic property is unoccupied and not in use, for
the first three months there is no charge in respect of retail
premises or in the case of industrial premises this period is
extended to six months. (This assumes that the property was
previously occupied for at least 6 weeks). Unoccupied properties
that have a Rateable Value of less than £15,000 up to the 31 March
2010 or £18,000 from the 1 April 2010 will remain
exempt.
Partly occupied property
If a property is temporarily only partly occupied, e.g. where a
company phases its removal from one premises to another, relief may
be allowed on the empty part. The Council can ask the Valuation
Office to split the rateable value between the occupied and
unoccupied parts. The rates payable on each part are worked out so
that the ratepayer pays the full rates for the occupied part and
receives relief for the unoccupied part as appropriate. This relief
is granted either to the end of the financial year or to the date
on which the property ceases to be partly occupied.
Businesses in rural settlements
The occupier of a rural General Store, Post Office, Public House
or Petrol Station may be entitled to 50% relief from their rates
bill where the Rateable Value is less than a specified amount and
there is only one business of that type in the rural
settlement.
Small business rate relief
From 1st April 2010, where a business is the sole business of
that person or company in England and the Rateable Value is below
£18,000 you may be able to apply for a reduction in the rates
bill. The level of reduction will depend on the actual Rateable
Value with those properties having lower values receiving a greater
reduction. The maximum amount up to 30th September 2010
is 50%, however due to the changes made in the recent budget this
has been increased to 100% for a period of 12 months from
1st October 2010. Properties with Rateable Values of up
to £6000 may qualify for 100% relief, those between £6001 and
£12000 may qualify for an amount on a sliding scale between 100%
and zero % whilst those between £12001 and £18000 may be charged
using the lower small business multiplier. Letters will be sent to
all small businesses to outline these changes. If you already
qualify for small business rate relief this will automatically be
adjusted and you will be notified of the revised amount in due
course. If you wish to make an application as you believe you
may be entitled to relief or if you require more information,
please contact the
Business Rates office.