Small Business Rate Relief (SBR)

IMPORTANT NEWS: The Period for higher levels of Small Business Rate Relief has been extended please see - Small Business Rate Relief update September 2011.

Since the 1st April 2005 there has been the Small Business Rate Relief Scheme to help small businesses

On 24 March 2010, the Chancellor of the Exchequer announced that the Government will temporarily increase the level of Small Business Rate Relief from the 1st October 2010 to the 30th September 2011. Accounts which are already in receipt of the Small Business Rate Relief will automatically benefit from the revised Scheme and there is no need to make a further application.

New applications made after 30th September 2010, if successful can have the relief awarded from the 1st April 2010.

The relief applies where a ratepayer occupies only one property in England , or occupies one main property and other properties in England which have a rateable value less than £2600 and the total rateable value for all the property is less than £25,500.

If the rateable value of your main property is below £6000, you may qualify for 50% rate relief on your Business Rates bill.  This percentage will decrease on a sliding scale of 1% for every £120 over £6000 up to a rateable value of £11999.  For example, a rateable value of £6120 may qualify for rate relief of 49% and £6240 may qualify for rate relief of 48%.

View SBR percentage table

From the 1st October 2010 until 30th September 2011, if the rateable value of your main property is below £6000, you may qualify for 100% rate relief on your Business Rates bill.

This percentage will decrease on a sliding scale of 1% for every £60 over £6000 up to a rateable value of £11999.  For example, a rateable value of £6060 may qualify for rate relief of 99% and £6120 may qualify for rate relief of 98%.

If the rateable value of your main property is between £12,000 and £25,500, you will not qualify for rate relief but may have your bill calculated using a Small Business Non Domestic Rating Multiplier. The Business Rates for properties with a rateable value of £25,500 or over will be based upon a higher non domestic rating multiplier.

If you are eligible for both charitable relief and small business relief, you will receive charitable relief only.

Small business rate relief will be applied to one property only and as soon as any of the criteria for entitlement are not met, the relief will cease.  You will therefore need to tell us of any changes that might affect your entitlement if you are given a reduction under this scheme.

If you qualify for small business rate relief on your main property and each of your properties in England has an individual rateable value of less than £2600 and a total rateable value of less than £25,500, the Business Rates charge for those properties that are not your main one will be based on the higher non domestic rating multiplier.