How to apply for 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 ratepayers with a rateable value of £12,000 and below
- for ratepayers with rateable values between £12,001 and £15,000 a tapered relief from 100% to 0% applies
Who can apply?
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 only where 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 (for 2020/21 this is 49.9p)
Therefore, if you occupy more than one property, your entitlement to relief is dependent on the rateable values of the other properties you occupy.
From 14 February 2014, additional rules were created. These allow ratepayers to retain the relief (where it would usually be lost immediately) for up to 12 months when a second non-disregarded property becomes occupied.
Small business rate relief – 2010 - 2017
You may be able to claim for backdated relief prior to 1 April 2017. Relief can be backdated six years from the date an application is received.
The 2010 – 2017 Scheme
The relief scheme in operation from 1 October 2010 is:
- 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 will apply (in 2016/17 this was 48.4p)
Who can apply?
Relief is available to ratepayers who pay business rates on either:
- one occupied property in England with a rateable value of £17,999 or below, or;
- one occupied main property and other additional properties in England, where the additional properties do not have a rateable value above £2,599 individually. And where the combined rateable value of all the properties does not exceed £17,999
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
Report a change in circumstance or respond to a review letter
If your circumstances have changed or you have received a Small Business Rate Relief review letter from us, you can use the online form to confirm your continued eligibility or provide details which may affect your existing award.
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.