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Small business rate relief

Supporting small business relief

The supporting small business relief was created to help ratepayers who had large increases in their business rates as a result of the loss of small business relief.

Supporting small business relief started 1 April 2017 and will end in April 2022. It is awarded based on the increase in the amount of rates payable following the 2017 revaluation. It limits the increase to a set percentage decreasing over the years or £600.00, which ever is the greater.

Properties eligible for supporting small business relief

The following properties are eligible:

  • properties which are occupied
  • properties which were receiving Small Business Rate Relief on 31 March 2017
  • properties which have a daily charge equivalent to more than £600.00 per year in 2017/18, compared to the charge on 31 March 2017
     

Ratepayers excluded from the relief

The following ratepayers are excluded as State Aid limitations apply:

  • those in receipt of Mandatory Charity Rate Relief
  • those in receipt of Community Amateur Sports Club Relief
  • those who have empty properties
  • those who have exempt properties
  • those who aren't paying more than the threshold amounts set by regulations each year

Entitlement to the relief does not restart if a property falls into an excluded category at any point after 1 April 2017 e.g. if the property becomes empty and is then re-occupied at a later date. If the amount due is altered due to changes including rateable value, property or liability then the relief will be recalculated which may include previous year adjustment where the effective date of change is in an earlier year. The amount of relief will reduce each year until 2021/22. Ratepayers may cease to be eligible for the relief earlier than 2021/22.

There is no need to make an application as the award is automatic.