The Small Business Rate Relief Scheme (SBRR) was introduced on 1st
April 2005 and is available to businesses meeting the qualifying criteria.
Non Domestic Rates
Download an Application form for Small Business Rate Relief
Who Qualifies?
Ratepayers who only occupy one property in England with a rateable value
of less than £10,000, or ratepayers who only occupy one main property in England with a rateable value
less than £10,000 and other additional properties, providing those additional properties have rateable
values less than £2,200 and the total value of all the properties is below £15,000. This means
that, for example, a small business which uses storage facilities that are separate from the main property
are not excluded from the scheme.
The scheme is funded through a supplement on the rate bills of those
businesses not eligible for the relief. The supplement is built into the standard non-domestic
rating multiplier. However, ratepayers of eligible business properties with rateable values between
£10,000 and £15,000 do not have to contribute towards the relief and will have their bills calculated
using the lower small business non-domestic rating multiplier.
Ratepayers can only claim relief in respect of one property unless all
properties occupied by the ratepayer are under £2,200 rateable value and the sum of the rateable values
does not exceed £15,000 in which case relief can be granted for all properties.
Ratepayers must meet the criteria on the first of April of the relevant
year and on every chargeable day for which they are claiming relief.
How Much Relief Will I Get?
Eligible properties with a rateable value of less than £5,000 will receive
50% relief. This relief will decrease on a sliding scale of 1% for every £100 in rateable value over
£5,000 and up to £10,000, at which point no relief is applicable.
In addition, eligible properties will have their rate bill calculated
on the small business non-domestic rating multiplier.
Applying for Small Business Rate Relief
Ratepayers who meet the above criteria must submit an
application for each year they are claiming relief. Forms will be sent to ratepayers that
previously qualified annually or, for new claims, can be obtained by calling the Business Rates team
on 9154819.
Applications for a financial year may be submitted up to six months
before the start of the chargeable year and up to six months after the financial year concerned.
Ratepayers within the “buffer zone” must submit an application in order
for their rate bill to be calculated on the small business non-domestic rating multiplier.
If compliance is not made in accordance with the criteria or no application
is made, small business rate relief will not be awarded and the rate bill will be calculated on the
relevant non-domestic rating multiplier.
If the rateable value of a property is altered and the property subsequently
meets with the small business rate relief criteria, an application for such relief can be submitted
up to six months after the date of notification of the alteration.
Please note that it is a criminal offence to
make a fraudulent statement on the application form and legal proceedings may be taken.
Additional information on small business rate relief and other topics
relating to Rating can be found on www.mybusinessrates.gov.uk