Business Rates Relief

Changes to Small Business Rate Relief 1 October 2010

On 24 March, the Chancellor of the Exchequer announced that the Government will temporarily increase the level of SBRR so that eligible ratepayers will pay no rates on properties with rateable values up to £6,000, with a tapered relief of between 100% and 0% for properties with rateable values between £6,001 and £12,000. The new levels of relief will be available for 12 months from 1 October 2010 to 30 September 2011. Please follow the link for the full letter and fact sheet issued to ratepayers in June 2010 at NNDR Budget Announcements.

Charitable Rate Relief

If your organisation is a Charity, you may apply for Charitable Rate Relief for anything up to 100% of the liability. A written application must be made to the Council. The scheme comprises of two elements:

Mandatory Relief of 80% if the organisation is a charity (registration with the charities commission is proof) and the property is being used for charitable purposes; or
Discretionary Relief to either top up any Mandatory Relief awarded up to an additional 20% or by any amount equal to between 1 and 100% in any other qualifying case.

Rate Relief on the grounds of Hardship

If your organisation is suffering from hardship, you may apply for this relief. However, there are very strict criteria that must be complied with and as well as proving hardship, you must also show why it is in the interests of the Council Taxpayer to allow relief.

Download the application form for the Reduction or Remission of Rates.

Rural Rate Relief

For Post Offices, General Stores, Public Houses, Petrol Filling Stations and former Agricultural Premises.

To be eligible, the heriditament must be within the boundaries of a Qualifying Settlement (there is a list of such settlements) and;

Have a rateable value of £12,500 or less for a Public House or Petrol Filling Station, or £8,500 or less for the other premises;
Be used, in whole or in part, as a general store which sells general household goods and food (confectionery and pet food do not count), or post office or both; and, most importantly
Be the only general store or post office in the settlement; alternatively
It must be a (pub) premises where a justice on-license is in force; or
It must be a premises where petrol or other automotive fuels are sold retail to the public; and
The whole of the premises must be used as a pub or petrol station and in either case, no other hereditament or part of a hereditament in the settlement concerned is so used.

It is possible that a general store and a post office in the same settlement may both qualify for a mandatory rate relief, provided they both meet the criteria.

The Mandatory Scheme gives 50% relief to sole Post Offices and General Stores or former Agricultural premises in a qualifying settlement, subject to the above criteria.

The Council has discretion to top-up the 50% relief with further help up to 100% and will consider each claim for the further discretionary relief on its merits.

It is expected that only in exceptional circumstances will discretionary relief be awarded in the excess of 80% of the rates payable.

Download the application form for the Rural Rate Relief Scheme.

Rural Rate Relief - Other

This relief applies to any other rural business heriditament provided that:

It is the boundaries of a qualifying settlement;
It has a rateable value of £16,500 or less;
It is used for purposes which are of benefit to the local community, and
It is reasonable for the Council to make a decision, having regards to the interests of the Council Taxpayers

The Council has discretion to award up to 100% relief and each case will be considered on its merits. It is expected that relief will be the exception rather than the rule, as the large majority of businesses will not be eligible.

In Swale Bapchild has not been included in the areas defined by the Secretary of State for qualification purposes and it is ineligible for rural rate relief.