Business rate reliefs

Hardship relief and rural settlement relief

Hardship relief

In certain circumstances, we, as the billing authority, have the discretion to reduce or remit the amount payable for occupied or unoccupied business properties.

40% of any relief awarded due to hardship is funded by local council tax payers from the council’s general fund, therefore relief is granted in exceptional circumstances only and where it can be proven that it will be of benefit to local council tax payers.

Before considering a ratepayer's eligibility for this relief, we will require a written application which outlines all relevant facts in regard to the ratepayer’s circumstances, actions taken to mitigate their situation and copies of the past three years audited accounts.  

Rural settlement relief

Certain types of properties in a rural settlement with a population below 3,000 may be entitled to relief. The property must be the only general store, the only post office or a food shop and have a rateable value of less than £8,500, or the only public house or the only petrol station and have a rateable value of less than £12,500.

The property has to be occupied. An eligible ratepayer is entitled to relief at 50% of the full charge whilst the local authority also has discretion to give further relief on the remaining bill. The 2016 Autumn Statement confirmed the doubling of rural rate relief from 50% to 100% from 1st April 2017. Local authorities will be expected to use their local discount powers to grant 100% rural rate relief to eligible ratepayers from 1st April 2017. 

Other rural businesses

The billing authority can award discretionary rate relief to other types of rural business if their rateable value is less than £16,500. All discretionary reliefs are capped at £6,000.

For any further information regarding these reliefs please contact the business rates team.

Last updated: 07/02/2017 14:35

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