Business support for rates
Below are the list of related business support and exemptions for non-domestic property.
If you are unsure about your property or require more information view the Valuation Office Agency.
Charity or non-profit organization
Charities and Registered Amateur Sports Clubs are entitled to relief from rates on any non-domestic property that is mainly used for charitable purposes or as a Sports Club.
Councils also have discretion to cancel all or part of business rates for of properties occupied by certain bodies not created for profit.
More information on Charities and Non-Profit.
Transitional arrangements happen when your property is reevaluated and the information needs updating.
More information on transitional relief
Please contact the Business Rates Team if you would like more information on how this works.
Small Business Rate Relief (SBRR) is available under certain circumstances. Relief is generally available only to ratepayers who occupy a single property, but there are exceptions to this rule.
Businesses occupying premises with rateable values below £51,000 will have their bills calculated using the lower small business multiplier, unless they receive a mandatory relief or they are empty. More information on Small Business Rate Relief
Discretionary revaluation relief scheme
Supporting small businesses relief scheme (SSBR)
This relief is available to ratepayers who have lost some or all of their small business rate relief or rural rate relief as a result of an increase in rateable value in the 2023 revaluation.
At the 2022 Autumn Statement the Chancellor announced that the 2023 Supporting Small Business (SSB) scheme will cap bill increases at £600 per year for any business losing eligibility for some or all Small Business Rate Relief or Rural Rate Relief at the 2023 revaluation.
This relief will automatically be applied to qualifying accounts.
All eligible ratepayers remain in 2023 SSBR for either 3 years or until they reach the bill, they would have paid without the scheme
Those on the Supporting Small Businesses relief scheme whose 2023 rateable values are £51,000 or more will not be liable to pay the supplement 1.3p to fund small business rate relief while they are eligible for the Supporting Small Businesses relief scheme.
The 2017 SSBR scheme was provided to support small and medium ratepayers who had seen large increases in their bills at the 2017 revaluation. They have, therefore, had 6 years of support to allow them to adjust to their full 2017 bills. Therefore, for those ratepayers receiving 2017 SSB relief in 2022/23, any eligibility for 2023 SSBR will end on 31 March 2024
- Empty properties do not qualify for SBRR.
- Ratepayers in receipt of mandatory charity relief do not qualify for SBRR.
Find out more about Business Rates on empty properties.
There is no liability for rates where a property has been continuously unoccupied for a period of up to three months, or 6 months for Industrial properties, after it ceases to be occupied or from the day that it is determined as its 'completion date' in respect of new properties.
After three months, or 6 months for Industrial properties, the full rates are payable unless the property is exempt.
If, after this three month period, the property is subdivided or there is a new owner, there is not another 'free' period.
Exemptions from Empty Rates
- Empty properties with a rateable value of less than £2,900
- Empty properties owned by charities that when next used will be used for a charitable purpose
- Empty properties owned by Companies in Liquidation or Administration
- Where an unoccupied property is prohibited by law from occupation, no empty rates are payable
- Listed buildings are exempt
- Personal Representatives of deceased persons are exempt together
- Ancient Monuments
A ratepayer is normally liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. However, where a property is partly occupied for a short time, the local authority can provide relief from business rates.
Applications should be made in writing and include plans of the property showing the unoccupied part. Upon application, we will arrange for a Council inspector to visit your premises to determine if you would qualify.
If you are entitled to the relief, a letter will be sent to the Valuation Office. The Valuation Office will then determine rateable values for both the occupied and unoccupied parts.
Whilst waiting for your application to be processed, your current rates are still due and payable.
This relief will only be granted for a maximum period of 3 months, or 6 months in the case of industrial properties. After this, the full rates on the entire property will be payable
If you need further information on Section 44(a) relief, please do not hesitate to contact the Business Rates team.
Local Authorities have the power to grant reductions in business rates in circumstances which they may determine.
Also, the Council may, in very exceptional circumstances, reduce or remit the charge payable of ratepayers whose business, if to cease trading, would have a detrimental effect on the local community.
For more information on these reductions please contact the Business Rates Team.
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 and buildings,
- fish farms,
- places of religious worship,
- open public places such as parks,
- property used for the disabled,
- property in enterprise zones
If your property is used under such circumstances, you should contact the Valuation Office Agency for further information.
Retail, Hospitality & Leisure (RHL) relief
Retail, Hospitality & Leisure (RHL) relief 2023/24
To support high street properties the government is extending and increasing the Retail, Hospitality and Leisure relief scheme from 50% to 75% for 2023-24, up to a maximum of £110,000 per business. This will be applied automatically to any business who received a 50% RHL relief in 2022/23.
Eligibility for the Retail, Hospitality and Leisure Relief Scheme
1. Hereditaments that meet the eligibility for Retail, Hospitality and Leisure scheme will be occupied hereditaments which meet all of the following conditions for the chargeable day:
a. they are wholly or mainly being used:
i. as shops, restaurants, cafes, drinking establishments, cinemas or live music venues,
ii. for assembly and leisure; or
iii. as hotels, guest & boarding premises or self-catering accommodation
2. Hereditaments that are being used for the provision of the following services to visiting members of the public are considered not eligible for the RHL relief
I. Financial services (e.g. banks, building societies, cash points, bureaux de change, short-term loan providers, betting shops)
ii. Medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors)
iii. Professional services (e.g. solicitors, accountants, insurance agents/ financial advisers, employment agencies, estate agents, letting agents)
iiii. Post office sorting offices
· Empty properties do not qualify for RHL relief
· To be eligible for the Retail, Hospitality and Leisure relief you must not have exceeded either the £110,000 cash cap for 2023/24 or the Minimal Financial Assistance limit of £315,000 over 3 years (including 2023/24) If you have exceeded the cap, you must contact us to refuse the relief.
· The government and Nottingham City Council will not tolerate any business falsifying their records or providing false evidence to gain this discount, including claiming support above the cash cap or the exemption threshold. A ratepayer who falsely applies for any relief, or provides false information or makes false representation in order to gain relief may be guilty of fraud under the Fraud Act 2006
· To contact the Business rates team to decline the RHL relief, please email Businessrates@nottinghamcity.gov.uk
Tel: 0115 915 4819
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