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Small business relief

Business rates relief

Information about the schemes available to support businesses during COVID-19

Retail

The Government is increasing the retail discount on business rates to 100% for 12 months which has been expanded so it now includes retail, hospitality and leisure properties, such as museums, theatres, gyms, pubs, shops, music venues, restaurants and hotels.

If your business has received the retail discount in the 2019 to 2020 tax year we will send a revised bill as soon as possible. There is no action for you to take.

Nurseries

The Government has introduced a business rates holiday for nurseries in England for the 2020 to 2021 tax year. Properties that will benefit from the relief will be hereditaments:

  • occupied by providers on Ofsted's Early Years Register
  • wholly or mainly used for the provision of the Early Years Foundation Stage

We will send you a revised bill as soon as possible. There is no action for you to take.

Ratepayers  who occupy a property with a rateable value which does not exceed £50,999 (and  who are not entitled to other mandatory relief or are liable for unoccupied  property rates) will have their bills calculated using the lower small  businessnon-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 which does not exceed £15,000, the ratepayer will receive  a percentage reduction in their rates bill for this property of up to a maximum  of 100%. For a property with a rateable value of not more than £12,000, the  ratepayer will receive a 100% reduction in their rates bill.

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.

The  aggregate rateable value of all the properties mentioned in (b) must not exceed  £19,999 outside London or £27,999 in London on each day for which relief is  being sought. If the rateable value, or aggregate rateable value, increases  above those levels, relief will cease from the day of the increase.

The  Government has introduced additional support to small businesses. For those  businesses that take on an additional property which would normally have meant  the loss of small business rate relief, the Government has confirmed that they  will be allowed to keep that relief for a period of 12 months.

Where  a ratepayer meets the eligibility criteria and has not received the relief they  should contact their local authority. Provided the ratepayer continues to  satisfy the conditions for relief which apply at the relevant time as regards  the property and the ratepayer, they will automatically continue to receive  relief in each new valuation period.

Certain  changes in circumstances will need to be notified to the local authority by a  ratepayer who is in receipt of relief (other changes will be picked up by the  local authority). The changes which should be notified are

(a)  the ratepayer taking up occupation of an additional property, and

(b) an increase in the rateable value of a property occupied by the ratepayer in an  area other than the area of the local authority which granted the relief.

 

Small business rates relief 2019-2020

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Last updated: 1 April 2020 | Last reviewed: 1 April 2020