If some of this is wrong or misleading, please let me know by email if possible
This is straight from a UK Government guide to rates relief
You will not pay business rates on a property with a rateable value of £12,000 or less if this is your only business premises in England. For properties with a rateable value of £12,001 to £15,000, the rate of relief will go down gradually from 100% to 0%.
You could get rural rate relief if your business is in a rural area with a population below 3,000 and is the only village shop or post office, with a rateable value of up to £8,500. The only public house or petrol station, with a rateable value of up to £12,500
Charities and community amateur sports clubs can apply for charitable rate relief of up to 80% if a property is used for charitable purposes
If you’re starting up or relocating to an enterprise zone you could qualify for business rates relief. The council works out how the relief is applied. You could get up to £55,000 a year over 5 years.
Councils can reduce your business rates bill with hardship relief. To be eligible, you must satisfy your council that you would be in financial difficulties without it and giving you hardship relief is in the interests of local people
Transitional relief limits how much your bill can change each year as a result of revaluation. This means changes to your bill are phased in gradually, if you’re eligible. You get transitional relief if your property is in England and rates go up or down by more than a certain amount. Your council will adjust your bill automatically if you’re eligible.
You could qualify for a retail discount if your business is a shop, restaurant, café, bar or pub in England and has a rateable value of less than £51,000
This is straight from a Welsh Government guide to rates relief
Agricultural premises do not pay rates
Business premises with a rateable value of up to £6,000 will receive 100% relief; and those with a rateable value between £6,001 and £12,000 will receive relief on a tapered basis from 100% to zero
Registered childcare providers receive 100% relief until 31 March 2022, during which time it will be evaluated to assess its effect
Post Offices with a rateable value up to £9,000 receive 100% relief and Post offices with a rateable value between £9,001 and £12,000 receive 50% relief
The transitional relief will be available by phasing in any increases in liability over a 3 year period (25% of increased liability in year 1, 50% in year 2 and 75% in year 3).
Retail Rates Relief is available to all retailers in Wales with a rateable value of up to £50,000.
If your property is occupied by a registered charity or community amateur sports club, and used for charitable purposes, you automatically qualify for 80% mandatory rates relief.
You may qualify for relief of up to 100% at the discretion of the local authority if your property is occupied by a non-profit making body and used for purposes which are: charitable, philanthropic, religious, educational, to do with social welfare, scientific, to do with literature, to do with the fine arts, to do with recreation by a not-for-profit club or society
Councils can also grant hardship relief to businesses if they believe that it is in the interests of the local community to do so.
This is straight from a Scottish Government guide to rates relief
Small business rates relief of 100% is available if the RV is up to £15,000. RV of £15,001 to £18,000, you get 25% relief. If you have more than one business property, with a combined rateable value of up to £35,000, you can get 25% relief on each individual property with a rateable value of under £18,000. You can save a maximum of £7,350 in 2019-20.
Registered charities can apply for 80% rates relief. This is only if their property is mostly used for charitable purposes. This could be by the charity occupying the premises, or by other charities.
Registered Community Amateur Sports Clubs may also apply for 80% rates relief. This is only if the property is mostly used by that club or other registered community amateur sports clubs . Councils could also offer up to 20% additional relief on top of the 80%. This would mean you wouldn't have to pay any rates.
Councils could also choose to offer up to 100% relief on properties used by other not-for-profit organisations who carry out work for charitable, philanthropic or religious purposes, or who are concerned with education, social welfare, science, literature or the fine arts
If your premises are new builds you won't have to pay business rates until 12 months after the building was completed. Business rates also don't have to be paid on new builds until they're occupied. New tenants will then qualify for business growth accelerator relief for 12 months.
If you have to expand or make improvements to your property the business rates you're charged won't change for 12 months. They will continue to be based on your old rateable value for this period of time.
Councils can reduce your business rates bill with Hardship Relief. To be eligible, you must satisfy your council that you would be in financial difficulties without it and giving hardship relief to you is in the interests of local people
You can get 100% off your business rates if your property is in a designated rural area with a population below 3,000 and it is a small food shop, general store or post office with a rateable value below £8,500, a small hotel, public house or petrol filling station with a rateable value of up to £12,750 or any other business providing a benefit to the community with a rateable value of up to £17,000
You may be eligible for up to 100% rates relief if you provide residential accommodation for the care of aftercare of people who are ill or training for disabled people or welfare services or workshops for disabled people
Businesses setting up or relocating to an Enterprise Area site and doing work in certain sectors may qualify for this rates relief, which offers up to 100% relief up until March 2020.
You might be able to get Transitional Relief if your property is a pub, restaurant or hotel with a rateable value of less than £1.5 million or an office located in Aberdeen or Aberdeenshire. If you can get Transitional Relief, increases in your business rates will be capped at 12.5% in real terms. Real terms' means any increases will also be adjusted for inflation.
You can get a 50% relief on your business rates, if your premises is only being used for a district heating network, or mainly being used for a district heating network.
Renewable Energy Generation Relief - this is very complicated so see the website above
From April 2018, you'll be able to get 100% relief on your business rates if you run a day nursery. To get this relief your premises must be used only as a nursery school or mainly as a nursery school.
You can get can 100% relief, if your business provides new fibre infrastructure for telecommunications. To get this relief the infrastructure needs to have been installed after 1 April 2019. You can get this relief for the next 10 years, until 31 March 2029.
This is the Northern Ireland relevant legislation concerning rates relief and this is a guide
Business properties with an NAV of £2,000 or less will receive a reduction of 50 per cent relief. Business properties with an NAV of more than £2,000 but not more than £5,000 will receive 25 per cent relief. Business properties with an NAV of more than £5,000 but not more than £15,000 will receive a 20 per cent relief
Post Offices with a NAV of £9,000 or less will be awarded 100 per cent relief. Post Offices with a NAV of more than £9,000 but not more than £12,000 will receive 50 per cent relief. Post Offices with a NAV of more than £12,000 but not more than £15,000 will receive 20 per cent relief
If you wish to seek Charitable Exemption for a property you must show that it is either a charity, or alternatively that it is not established for profit, and that the use of the premises directly facilitates the charitable objectives.
Rate relief is available for premises that are occupied for the purpose of a prescribed recreation AND occupied by a not-for-profit club or society AND the club or society does not employ any person to engage in any recreation for reward
Rate relief is available if you look after people who are ill or disabled - see the guide for full details
Premises occupied and used for manufacturing purposes may qualify for industrial derating.
Hardship Rate Relief for non-domestic property may be available and is intended to assist a business recover from a temporary crisis, financial or otherwise, as a result of exceptional circumstances, and therefore some form of recovery plan will generally be required before an application can be considered.
Bob Cory
Modified on 23/08/2019 at 09:07:48 by ℗ Bob Cory