Your business may qualify for small business rate relief if:
- you occupy only one property with a rateable value of under £15,000
- you occupy one main property with a rateable value of under £15,000 and other additional properties. Each additional property must have a rateable value of £2,899 or less and the total rateable value of all your properties is £19,999 or less
The relief is 100% for properties with a rateable value under £11,999. For those properties with a rateable value between £12,000 and £14,999, there is a tapering of the relief and the discount ranges from 100% at £12,000 to zero at £14,999.
Small business rate relief is only available for occupied properties. You must be the ratepayer or a person authorised to act on behalf of the ratepayer to submit an application for small business rate relief.
Your business will not qualify for small business rate relief if:
- you have not occupied the property
- you receive mandatory charity relief or rural rate relief
- you take on any additional properties
Apply for small business rate relief
Changes in circumstances
If you have been awarded small business rate relief and any of the following changes in circumstances occur, you must report this to us within 21 days:
- if the Valuation Office Agency increases the rateable value of a business rated premises you are liable for that is not in the council area
- if a property you are liable for that is listed as empty becomes occupied
- if you become responsible for another business rated hereditament in another council area
- if the property you are receiving small business rate relief on ceases to be occupied by you