Business rates - reliefs

An online payment being made on a computer

A national lockdown is in place which means you must stay at home.

For information about the rules, any disruptions to Council services, how to book a COVID-19 test and the support available for residents and businesses visit www.stockton.gov.uk/coronavirus

There are a number of reliefs available to non-domestic rate payers which can be applied for and awarded depending on various qualifying conditions.

 

Small Business Rate Relief (SBRR)

Eligible business properties can receive 100% relief if their rateable value is under £12,000. There is an exact sliding taper for those with a rateable value between £12,000 and £15,000.

The relief is only available to ratepayers who occupy either:

  • One property or;
  • One main property and other additional properties providing those additional properties each have a rateable value of less than £2,900 and the total rateable value of all properties is below £20,000.

If a ratepayer occupies a second property which affects their entitlement to Small Business Rates Relief, they may retain the relief for 12 months on their existing property.

The relief is not available for unoccupied properties.

Apply online for Small Business Rate Relief

 

Expanded Retail Discount (Retail Hospitality & Leisure Discount)

The Government announced a business rates holiday for retail, hospitality and leisure businesses in England for the 2020 to 2021 tax year. 

Businesses that meet the criteria for retail, hospitality and leisure have been identified and bills showing there is nothing to pay for the 2020/2021 financial year have been issued. 

Properties falling into this criteria that have now closed due to Government guidance are still entitled to the relief.

If you do not want to accept the relief you can repay it by contacting HM Treasury. Details are included on the Government website here.

 

Nursery Discount

The Government has introduced a new 100% discount for nurseries for the 2020/2021 financial year.

Properties occupied by providers of Ofsted's Early Years Register and wholly or mainly used for the provision of the Early Years Foundation Stage will qualify for 100% relief.

We have identified the businesses that meet the criteria for nursery discount and have re-issued the business rate bills showing there is nothing to pay for the 2020/2021 financial year.

 

Business Rates Revaluation Discretionary Relief Scheme

In the March 2017 Budget, the Chancellor of the Exchequer announced that £300 million was being made available to support those businesses most affected by increases in their business rates bills as a result of the 2017 revaluation.

The relief is effective from 1 April 2017 and will be provided over four years. The amount of relief will gradually reduce over this four year period.

Stockton Council’s allocated funding for the 4 year period 2017/18 to 2020/21 is: -

 2017/18

 2018/19

 2019/20

 2020/21

 £241,000

 £117,000

 £48,000

 £7,000

The Council will automatically apply relief where the eligibility criteria are met.

The following document sets out the Council’s Revaluation Discretionary Relief Scheme for the financial years 2020/2021.

 

Mandatory Relief

Charities and registered Community Amateur Sports Clubs are entitled to mandatory relief from rates.

This applies to any non-domestic property that is wholly or mainly used for charitable or non-profit making purposes.

A charity is an organisation established for charitable purposes. To have charitable status usually means that you are included in the Charity Commissioner's register of charities.

Full details can be obtained from our Revenues and Benefits Service, alternatively you can complete and return the application form.

Mandatory and discretionary rate relief application

This form needs to be printed or typed in full and returned to us. Please note, you will need to save this form to your PC before completing it electronically.

 

Discretionary Relief 

Stockton Council has a discretionary power to grant relief from rates in respect of non-domestic properties occupied by one of the following:

  • Not for profit organisations whose main objectives are charitable, philanthropic, religious, concerned with education, social welfare, science, literature or the fine arts;
  • Not for profit organisations occupying premises wholly or mainly for the purposes of recreation;
  • Organisations entitled to mandatory relief (as above).

Each application for discretionary relief is considered on an individual basis and any award will be reviewed on an annual basis.

Further details can be obtained from the Revenues and Benefits Service, alternatively you can complete and return the application form with the supporting evidence required to assess the application form.

 

Enterprise Zone Business Rate Discount

Businesses located within the Tees Valley Enterprise Zone may be entitled to business rates discount of up to €66,666 (approximately £57,000 depending on exchange rates) for up to 5 years. The discount is available on the following Enterprise Zone sites in Stockton:

  • Northshore, Stockton 

Applications for Enterprise Zone Business Rate Discount are assessed against our criteria. For further information contact the Business and Enterprise Team on 01642 528384 or email: [email protected].

 

Rate Relief for Community Amateur Sports Clubs (CASC)

Registered Community Amateur Sports Clubs can receive 80% mandatory relief. To qualify for relief as a CASC the club must be registered with the Her Majesty's Revenues & Customs as a CASC. If you are not registered as a CASC and would like further information, please contact the Sports Club Unit at the HM Revenues & Customs.

Full details can be obtained from our Revenues and Benefits Service.

 

Rural Rate Relief

Certain types of business in rural villages with a population below 3,000 may be entitled to relief of 100%.

  • The business must be the only general store, food shop or post office with a rateable value of less than £8,500 or;
  • The sole public house or petrol station with a rateable value of less than £12,500.

In addition Stockton Council can give up to 100% relief to any other business in a rural village with a rateable value of up to £16,500.

For further information please see the Rural Rate Relief Scheme document.

 

Unoccupied Properties

Business rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period, rates are payable in full unless they are exempt from unoccupied rating, including:

  • Listed buildings
  • Properties with a rateable value of less that £2,900
  • Unoccupied properties owned by charities and community amateur sports clubs that are to be next occupied for charitable purposes, are exempt from unoccupied rates
  • Part occupied properties

A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. If the property is only partly occupied on a temporary basis Stockton Council has discretion in certain cases to award relief in respect of the unoccupied part. Full details can be obtained from Stockton Council's Revenues and Benefits Service.

 

Hardship Relief

Stockton Council has discretionary powers to grant relief in special circumstances.

The cost falls directly on the Council Tax payers. As a result, the ability to award this discretion is restricted and will usually only be awarded where it is evident that to do so is in the interests of the community that the ratepayer remains in business.

Further details can be obtained from Stockton Council's Revenues and Benefits Service. An application form is attached. Please complete and return the application form together with the supporting evidence required to assess the application.

Can't find it

Can't find what you're looking for? Let us know and we'll do our best to point you in the right direction