Information on Small Business Rate Relief
Small Business Rate Relief - 1 April 2017 onwards
From 1 April 2017 the discount provided under small business rate relief is as follows:
- 100% relief is given to eligible ratepayers with a rateable value of £12,000 and below
- for eligible ratepayers with rateable values between £12,001 and £15,000 a tapered relief from 100% to 0% applies
Eligibility Criteria
The relief is only available to ratepayers who are liable to pay non-domestic rates on either:
- one occupied property in England only, or;
- one main occupied property if additional occupied properties in England do not exceed a rateable value of £2,899 individually. And where all the properties combined do not exceed a rateable value of £19,999
For all occupied non-domestic properties with a rateable value between £15,001 and £50,999, a lower small business rates multiplier will be applied automatically.
From 14 February Small Business Rate Relief extensions were introduced. If you occupy a second (or additional properties), you’ll keep getting relief on your main property for:
- 12 months if you occupied the second property before 27th November 2025
- 36 months if you occupied the second property on or after 27th November 2025
You can continue receiving Small Business Rate Relief on your main property after the 12 or 36 month extension period if both of the following apply:
- none of your other properties have a rateable value above £2,899
- the total rateable value of all your properties is less than £20,000
Report a change in circumstance or respond to a review letter
If you are currently receiving Small Business Rate Relief (SBRR) and your circumstances have changed or you have received a SBRR review letter from us, you can use this online form to confirm your continued eligibility or provide details which may affect your existing award.
Respond to a review letter or report a change
Apply for small business rate relief
The easiest way to apply is to complete an application online.
What you'll need to apply for Small Business Rate Relief:
- your business rates account number (you can find this on your bill)
- the business address
Apply for small business rate relief
Once we've assessed your application we'll send you a bill or written confirmation of the outcome. The bill will confirm your award and your revised instalments.
Relief can be backdated six years from the date an application is received.
Small business rate relief – 2010 - 2017
The relief scheme in operation from 1 October 2010 to 31 March 2017 was:
- 100% to sole businesses with a rateable value of £6,000 and below
- for sole businesses with rateable values between £6,001 and £12,000 tapered relief from 100% down to nothing applies
- for businesses with rateable values between £12,001 and £17,999 a lower business rates multiplier was applicable