National Non-Domestic Rates (NNDR)
Small Business Rate Relief
This is available at 50% for ratepayers occupying single properties with a rateable value up to £6,000, with relief declining in percentage terms on a sliding scale until it is 0% at £12,000.
The relief is only available to ratepayers with either:
(a) one property, or
(b) one main property and other additional properties providing those additional properties have rateable values less than £2,600.
The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £18,000 outside London or £25,500 within London.
The scheme is funded through a supplement on the rate bills of those businesses not eligible for the relief. The supplement is built into the standard non-domestic rating multiplier. However, ratepayers of eligible business properties with rateable values between £12,000 and £18,000 (£25,500 within London) do not have to contribute towards the relief and will have their bills calculated using the lower small business non-domestic rating multiplier.
Previously ratepayers had to apply for the relief each year, however, from 1 April 2007 only one form needs to be completed during a valuation period. Valuation periods last for 5 years and the current one started on 1 April 2010 and will end on 31 March 2015. Applications for this period must be made by 30 September 2015.
As a result the ratepayer must notify the council in writing of any change of circumstances after submitting their application. Failure to do so will result in the relief being cancelled back to the date the change occurred.
Download an application form for 2010/11 to 2014/15 or Download an application form for 2007-2010 if applicable or contact us on 01200 414451 or email firstname.lastname@example.org.
Pages in National Non-Domestic Rates (NNDR)
- Business Rates
- Rateable Value
- National Non-Domestic Rating Multiplier
- Transitional Arrangements
- Unoccupied Property Rating
- Partly Occupied Property Relief
- You are here: Small Business Rate Relief
- Charity and Registered Community Amateur Sports Club Relief
- Non-Profit Making Organisational Relief
- Hardship Relief
- Rate Relief for Businesses in Rural Areas
- Rating Advisors
- Completion Notices
- Government extends temporary increase in Small Business Rate Relief