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Business rate reliefs and exemptions

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Important Retail Discount Changes

Please note that from 1st April 2022 the Business Rate Retail, Hospitality and Leisure Relief will revert to the pre COVID-19 eligibility except for premises used for Hospitality and Leisure which remain in scope. The maximum relief will be 50% of the 2022/23 Business rate charge. Further restrictions apply, so please see the full policy as below.

If you pay business rates you may be eligible for a business rate relief or exemption. Below is a list of the available reliefs and exemptions, followed by the application forms.

COVID-19 Assistance Relief Fund (CARF)

Harrow Council has received funding to support businesses affected by COVID-19 that have been adversely affected by the pandemic and been unable to adequately adapt to that impact.

Find out more about COVID-19 Assistance Relief Fund.

Small business rate relief

In general terms, if the rateable value of your premises is £12,000 or less and you occupy only one main commercial property in England, you will be eligible for small business rate relief.  For rateable values between £12,001 and £15,000, a tapered amount of relief applies.  For rateable values of £15,000 and over but less than £51,000, small business rate relief does not apply, but Business Rates liability will be calculated using the small business rates multiplier.

Find out more about small business rate relief.

Supporting small business relief

This relief supports small business who have received large increases in the Business Rates after losing small business relief. Find out more about supporting small business relief.

Empty (Unoccupied) Property Exemptions

If your property is unoccupied, you may be eligible for an unoccupied property exemption. Find out more from Empty property exemptions for businesses.

If your business premises are empty, please provide evidence to support this using the Business rates evidence form.

Transitional Relief 

Transitional Relief will be automatically awarded for eligible premises. For further information see Transitional Relief.

Relief for charitable organisations

Charities, or trustees of a charity, may be entitled to apply for an 80% reduction in their business rates. The reduction depends on the property being occupied either wholly or mainly for the charity's purposes. To qualify, the organisation will normally need to be registered as a charity with the Charity Commission or comply with the objectives of a charitable organisation.

Other types of organisations that may qualify are:

  • Voluntary Aided schools
  • Girl Guide and Boy Scout groups
  • Societies registered under the Friendly Societies Act

Charity shops may also be eligible for relief where they are used wholly or mainly for the sale of goods donated to the charity and the proceeds of sale are applied for the purposes of the charity.

Community Amateur Sports Clubs that are registered with the Inland Revenue as a (CASC) are entitled to apply for an 80% reduction in their business rates.

Discretionary rate relief

The council has the discretion to award additional relief to charities and non-profit making organisations.  Please contact us for further information using the Business rates evidence form.

Hardship relief

This relief is intended to support businesses that are experiencing hardship.  Please contact us for further information using the Business rates evidence form.

Business Rates Retail, Hospitality and Leisure relief

Business Rates Retail, Hospitality and Leisure relief applies to eligible occupied properties from 1 April 2022. The relief will be 50% of your bill after other reliefs have been applied and will cease on 31 March 2023.

There is no rateable value limit that applies to the 2022/23 Scheme. You can view the new policy for 2022-23.

If you think you may qualify, please submit an application to us now.

If you are already getting expanded retail discount for 2021/22, the Retail, Hospitality and Leisure relief will be awarded automatically on your annual bill, unless, as in accordance with guidance, we believe that your business would reasonably be expected to exceed the £110,000 cap or is now an excluded type of business.

Find out more and apply for Business rates retail relief.

Apply

To apply you will need to:

  • Download and complete the appropriate form below
  • Scan the completed form and relevant documents using either a scanner or taking a picture of it using your mobile phone.
  • Send the scanned/pictured image to your computer e.g. by email or text
  • Attach the image and answer the questions on the evidence form

Application forms