Charity Relief

Charities and Registered Community Amateur Sports Clubs are entitled to relief from rates on any non-domestic property that is either wholly or mainly used for charitable purposes or as a Sports Club.  Councils also have discretion to remit all or part of any rates bill in respect of property occupied by certain bodies not established or conducted for profit.

Transitional Arrangements

Transitional arrangements are in place that phase in the effect of significant changes in liability which arise from a revaluation of non-domestic properties. It is the current intention that these arrangements will operate, where appropriate, until March 2009 (in 2010 all non-domestic property will be revalued again).  

Small Business Rate Relief

From 1st April 2005 certain small businesses occupying a single main property can claim up to 50% relief from their rates. Businesses occupying a single main property with a rateable value of up to £5,000 can qualify for a 50% reduction in their rates. Businesses occupying a single main property with a rateable value between £5,000 and £10,000 can also qualify for a discount but the percentage is reduced on a sliding scale as the rateable value increases. Businesses occupying a single main property with a rateable value between £10,000 and £15,000 will not be required to contribute towards the small business rate relief scheme and will be charged using the small business multiplier.

Empty Property

Business Rates will not be payable in the first three months, or first six months for Industrial properties, that a property is empty. After this period the full rates are payable.

There are a number of exemptions from the empty rate  

Part Occupied Property

A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, the local authority has discretion to award relief in respect of the unoccupied part.  

Hardship

The Council may, in very exceptional circumstances, reduce or remit the charge payable of ratepayers who's business, if to cease trading, would have a detrimental effect on the local community.

Property that is exempt from rating even when in use

Exempt land and property is not shown in the Local Rating List and therefore has no liability for business rates. Such exemptions include agricultural land & buildings, fish farms, places of religious worship, open public places such as parks, property used for the disabled, property in enterprise zones etc.

If your property is used under such circumstances, you should contact the Valuation Officer for further information.

Former Agricultural Premises Relief

Certain businesses set up on agricultural land or buildings that were previously exempt from the Non-Domestic Rate may be entitled to 50% relief if the property is occupied and the rateable value is less than £7,000. The local authority also has discretion to give further relief on the remaining bill.
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For more information contact the Business Rate team:

Telephone:  (0115) 915 4819 Monday to Friday 08:30 - 16:50

e-mail:  businessrates@nottinghamcity.gov.uk

or write to:

Business Rates
Admail 3428
Nottingham
NG1 4XX