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Business rate relief elligibility
Small Business Rate Relief
Ratepayers who are not entitled to other mandatory relief or are liable for unoccupied property rates and occupy a property with a rateable value which is below £51,000 will (subject to a small number of exemptions) have their bills calculated using the lower small business non-domestic rating multiplier, rather than the national non-domestic rating multiplier.
In addition, generally, if the sole or main property is shown on the rating list with a rateable value of less than £12,000 the ratepayer will receive 100% relief. If the property has a rateable value between £12,000 and £15,000, the ratepayer will receive relief based on a sliding scale between 100% and 0%.
Generally, this percentage reduction (relief) is only available to ratepayers who occupy either -
- (a) one property, or
- (b) one main property and other additional properties providing those additional properties each have a rateable value which does not exceed £2,899 and the total rateable value of all of the properties is less than £20,000
Retail/Pub Relief
Unfortunately, at the time of publishing (26/02/2021), we have not received notification from Central Government as to whether these schemes will be available in 2021/22.
Charitable and discretionary rate relief
Charities and registered Community Amateur Sports Clubs (CASC) are entitled to 80% mandatory relief where the property is occupied by the charity or a CASC. Braintree District Council has discretion to give further discretionary relief up to 20% on top of the 80% mandatory relief. The Council is also able to grant discretionary charity relief up to 100% to non-profit making organisations and clubs.
Supporting Small Business Relief
Supporting Small Business Relief (SSB) was introduced by Central Government with the aim to help those ratepayers who, as a result of the 2017 Revaluation, lost some or all of their small business or rural rate reliefs. The scheme has been in operation for five years and ends in 2021/22.
Rural Rate Relief
The occupier of a general store or post office may be entitled to rate relief if the rateable value is £8,500 or less, and the settlement has less than 3,000 people.
Occupiers of the sole public house or filling station with rateable values of £12,500 or less could be entitled to rate relief. Relief is given at 50% of the full charge and the Council uses its discretion to remit the remaining 50%. We also have discretion to remit part or all of the rate bill on other properties in a qualifying rural settlement of 3,000 people or fewer, if the rateable value is £12,500 or less and the authority is satisfied that the property is used for a purpose which benefits the local community.