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Business Rates - small businesses

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