Business rates - reliefs

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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.

You can apply online for Small Business Rate Relief by signing into your online account.

Sign in to your online account or register for an account

 

Expanded Retail Discount (Retail Hospitality & Leisure Discount)

At the Budget on 3 March 2021, the Chancellor announced that the Government would provide additional business rates support for eligible retail, hospitality and leisure businesses in England occupying a qualifying property.

As temporary measure for 2021/22 he announced that:

  • The Expanded Retail Discount (2020/21) will be extended for three months for eligible properties, at 100% relief, uncapped, for the period 1 April 2021 to 30 June 2021.
  • From 1 July 2021 to 31 March 2022, the Expanded Retail Discount would apply at 66% relief for eligible properties in the scheme, with a cash cap of £2m for businesses that were required to close as at 5 January 2021, and up to £105,000 for business permitted to open at that date.

Businesses that meet the criteria for the discount will receive a bill showing nothing to pay for the 2021/2022 financial year. A revised bill will be issued in due course.

If you do not want to accept the relief for 2021/2022 please email the Business Rates Team at [email protected]. You cannot withdraw your refusal at a later date.

If you do not want to accept the relief for 2020/2021 you can repay it by contacting HM Treasury. Details are included on the Government website here.

 

Nursery Discount

At the Budget on 3 March 2021, the Chancellor announced that the Government would provide additional business rates support for eligible nursery businesses in England occupying a qualifying property; properties occupied by providers of Ofsted's Early Years Register and are wholly or mainly used for the provision of the Early Years Foundation Stage.

As temporary measure for 2021/22 he announced that:

  • The Nursery Discount (2020/21) will be extended for the period 1 April 2021 to 30 June 2021.
  • From 1 July 2021 to 31 March 2022, the Nursery Discount will apply at 66%. From 1 July 2021, the relief will be capped at £105,000 per business.

Businesses that meet the criteria for the discount will receive a bill showing nothing to pay for the 2021/2022 financial year. A revised bill will be issued in due course.

If you do not want to accept the relief for 2021/2022 please email the Business Rates Team at [email protected]. You cannot withdraw your refusal at a later date.

If you do not want to accept the relief for 2020/2021 you can repay it by contacting HM Treasury. Details are included on the Government website here.

 

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.