Small Business Rate Relief (SBRR)
These criteria are based on The Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012 (SI 2012 - 148), as amended by:
- The Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2014 (SI 2014 - 43)
- The Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2016 (SI 2016 - 143), and
- The Non-Domestic Rating (Reliefs, Thresholds and Amendment) (England) Order 2017 (SI 2017 - 102)
Small Business Multiplier
Rate charges for all occupied properties with rateable values up to £51,000 (under £18,000 up to 31 March 2017) will be calculated using the lower small business multiplier (£0.499p in 2021/22 rather than £0.512 standard multiplier).
Small Business Relief
Small Business Rate Relief (SBRR) is available to ratepayers who occupy either:
- one property, with a rateable value under £15,000 (£12,000 up to 31 March 2017) or
- one main property, as above, with qualifying additional occupied properties.
To qualify:
- each additional property must have a rateable value of less than £2,900 (£2,600 up to 31 March 2017) and
- the total rateable value of all the occupied properties, including the main property, must be less than £20,000 (£18,000 up to 31 March 2017).
The relief will be awarded on the larger property only.
See the SBRR flow chart below as a guide to entitlement.
Level of relief
Eligible small businesses occupying properties with rateable values below £12,000 (below £6,000 up to 31 March 2017) get 100% relief and pay no rates at all for the period. Ratepayers with rateable values between £12,000 and £15,000 (£6,000 & £12,000 up to 31 March 2017) receive tapered relief from 100%-0%.
Additional properties
Businesses that take on an additional property, that would normally result in the loss of SBRR, will be allowed to keep the existing relief for a period of 12 months.
To apply
To apply for SBRR, please contact the Business Rates section on 01744 676789 or download an application form with guidance notes.
Please note:
Any application for relief before 1 April 2012 must have been made by 30 September 2017. Applications for subsequent years' relief will be subject of the Statute of Limitation Act 1980, which limits backdating to six years.
There is no requirement to pay a rating agent or external company to make application on your behalf.
If your circumstances change and you may no longer be entitled to the relief, you must notify our Business Rates section immediately on 01744 676789.