Small Business Rate relief
Please note - we do not accept online applications from rating agents and all applications must either be signed or submitted by the ratepayer
From 1 April 2017, small businesses with a rateable value of up to £14,999 may qualify for a reduction from their full rate bill. The cost of this relief is paid for by all other ratepayers. Small businesses which qualify, with a rateable value of less than £51,000, will have a lower multiplier used to work out their rate bill.
Businesses with a rateable value up to £12,000 will be entitled to 100% relief.
For businesses with a rateable value of between £12,001 and £14,999 will be entitled to relief on a sliding scale between 100% and 0%, as well as having their bill calculated on the basis of the small business rate multiplier.
For businesses with a rateable value from £15,000 to £51,000 there is no discount, but the business will continue to be entitled to have their rates bill calculated using the small business rate multiplier.
- The NDR multiplier for 2018-19 is 49.3p (0.493)
- Small Business multiplier for 2018-19 is 48.0p (0.480)
Do I need to meet any criteria?
Small Business Rates Relief is available to all businesses who occupy property with a rateable value of less than £15,000. To qualify for the relief, businesses must satisfy their local authority that:
- the sole or main property they occupy must have a rateable value of less than £15,000, and
- if they occupy any additional properties, each of the additional properties must have a rateable value of less than £2,900 and the total rateable value of all of their properties must be less than £20,000, in which case the relief would be applied to the property with the highest rateable value
Also, businesses can occupy an additional property with a rateable value below £15,000, without losing entitlement to the relief on their original property, for a further 12 months.
Charitable and discretionary relief
Charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes. Relief is given at 80% of the full rate bill or of the transitional bill where the transitional arrangements apply. Registered Community Amateur Sports Clubs (CASC) are entitled to 80% relief where the property is occupied by the charity or club, and is wholly or mainly used for charitable purposes or as a registered CASC.
Billing authorities have discretion to remit all or part of any rate bill in respect of the remaining 20% of a charity or CASC's bill on such property.
Authorities also have discretion to remit all or part of any rate bill in respect of property occupied by certain bodies not established or conducted for profit.
Please download an application form for the relief you wish to apply for, and complete and return it, along with any evidence as requested on the form, to Customer Services. Application forms can be found at the right-hand side of this page.
Rate relief for businesses in rural areas
Certain types of business in rural villages, with a population below 3000 may qualify for rate relief of 50%. Businesses that qualify for this relief are as follows;
- the sole general store or the sole post office in the village, provided it has a rateable value of up to £8,500;
- any food shop with a rateable value of up to £8,500;
- the sole pub or the sole petrol station in the village provided it has a rateable value of up to £12,500.
Local councils have discretion to give further relief on the remaining bill on such properties.
The local council may decide to give up to 100% relief to any other business in such a rural village, with a rateable value of up to £16,500, if it is satisfied that the business is of benefit to the community and having regard to the interests of its council tax payers, who would have to contribute towards the cost of giving such relief.
After each revaluation there is a period of transition. No bill is allowed to increase or decrease by more than a set percentage. Any property with a large increase or decrease in its rateable value will therefore come under the transitional relief scheme, which has the effect of phasing the valuation in over a period of time. If transitional relief applies to your rates bill, it will be applied automatically.
New Reliefs for Business Rates from 2017
At the Spring Budget 2017 the Government announced additional funding was available to support businesses facing significant increases in rate bills following the 2017 business rates revaluation.
Three new schemes were announced and are detailed below. The council has awarded relief for all three schemes to those ratepayers it has identified as meeting the eligible criteria for each scheme.
If after reading the information below, you believe you may qualify and have not heard from us please contact customer services on 01756 700 600 or email firstname.lastname@example.org to make an application for the scheme you believe you should be considered for.
All ratepayers should continue to pay the amount of Business Rates you have been billed for until notified otherwise.
Support for Pubs
Eligibility criteria - which properties should benefit
The scheme will be available to eligible occupied properties with a rateable value of less than £100,000.
The majority of pubs are independently owned or managed and will not be part of chains.
Where pubs are part of a chain, relief will be available for each eligible property in the chain, subject to meeting State Aid requirements
The relief is up to £1000.00 per year and has been identified and applied to qualifying account for years 2017/18 and 2018/19.
Supporting Small Business Scheme (SSBR)
This relief will help those ratepayers who as a result of the change in their rateable value at the revaluation are losing some or all of their small business or rural rate relief and, as a result, are facing large increases in their bills.
The scheme will run for five years and future years’ increases will be limited to the greater of:
- a percentage increase p.a. of 5%, 7.5%, 10%, 15% and 15% 2017/18 to 2021/22 all plus inflation; or
- a cash value of £600 per year (£50 per month)
Ratepayers remain in the Supporting Small Businesses relief scheme for either five years or until they reach the bill they would have paid without the scheme. The relief is automatically applied.
Craven District Council Business Rates Revaluation Relief Scheme
Craven DC has agreed to award an additional amount of rate relief to those smaller organisations that are facing an increase in the business rates they have to pay because of the revaluation. Initially for one year from 1 April 2017, but to be extended further on a pro rata basis linked to reducing Government funding to 2020/2021.
- All national, statutory reliefs and exemptions will be applied before any calculation for Discretionary Rate Relief can be considered.
- All other relief schemes, including the recently announced additional small business relief and public house relief must be deducted, before applying the percentage reduction. This will maximise the funding available.
- Reductions under this scheme will not be granted to ratepayers who have not applied for all other available relief e.g. small business rate relief.
- Relief under this scheme will be automatically identified and applied to accounts based on the information held on the Non Domestic rating database. It is possible that some eligible ratepayers will not be correctly identified so applications will be accepted from those who do not have the relief automatically applied and are found to satisfy the conditions of the scheme.
The Local Scheme 2018/19 will be published shortly.
The Local Scheme 2017/18
- Eligible ratepayers are defined as having:
a) a maximum 2017 rateable value of £100,000 and
b) had an increase of at least £150 in the annual occupied rate liability of the property based on the 2017 revaluation or any increase if in receipt of discretionary charity relief.
- In 2017/18, the scheme will award all eligible ratepayers 100% of the increase in Non-Domestic Rates due to the revaluation from 2016 to 2017 to a maximum amount of £1,000. Eligible ratepayers who have an increase in rates exceeding £1,000 will receive relief of £1,000. The award is applied to the account and calculated based on the net amount of rates charged after all national, statutory reliefs and exemptions have been applied.
- Relief under this scheme will follow the property, i.e. new business will receive relief if they take on a qualifying property part way through the year. Relief will also be adjusted if the amount payable changes.
- Expenditure under this relief scheme will not exceed the maximum grant allocated by Central Government for each year .
- 15% of the grant has been allocated for:
Eligible ratepayers that are run entirely by volunteers and have a discretionary charitable relief. Such charitable organisations are considered financially hard pressed and will be awarded the appropriate amount to top up their existing reliefs to 100% from 90% (80% mandatory and 10% discretionary relief).
Eligible ratepayers, who have not been awarded £1,000 under the pub relief scheme or received the Supporting Small Businesses Relief (SSBR) scheme and have seen a reduction in their rural rate relief due to the 2017 revaluation will be awarded the lower of :
- a) a maximum of £1,000 or
b) equivalent amount to the aggregate reduction in rural relief and change in rateable value if less than £1,000.
- A provision of 15% of the grant will be available for applications (made via the official Craven DC application form) from eligible ratepayers who:
a) haven’t been automatically identified as an eligible ratepayer and satisfy the conditions of the scheme, or
b) whose award does not cover 100% of the increase in Non-Domestic Rates due to the revaluation from 2016 to 2017 and can demonstrate that they are experiencing severe hardship as a result of 2017 revaluation for additional relief to be awarded.
In addition to a) and b) above applications for additional relief to be awarded can be made by ineligible ratepayers with a maximum 2017 rateable value of up to £100,000 who can demonstrate that they are experiencing severe hardship as a result of 2017 revaluation.
- Properties that are empty will not be eligible whilst empty as they do not add to the prosperity of the district or sustain employment for local people.
- Properties that have already been awarded £1,000 under the pub relief scheme or received the Supporting Small Businesses Relief (SSBR) relief are excluded from this scheme.
- Legislation prevents the award of any relief to properties occupied by Local or Precepting Authorities and State Schools. Craven DC, North Yorkshire County Council, Parish Councils, Police and Fire Services are ineligible.
- No relief can be awarded if it would mean an organisation exceeds the state aid de-minimis level (currently €200,000 over 3 years).
- Right to Appeal
There is no statutory right to appeal against a decision under Section 47, other than Judicial Review. An applicant may make a request for the decision maker to review a decision but only where either: -
- Additional information that is relevant to the application and that was not available at the time the decision was made becomes available, or
- There are good grounds to believe the application or supporting information was not interpreted correctly at the time the decision was taken.
- A request for a review must be made within four weeks of notification of the decision and must set out the reasons for the request and any supporting information.