Small business rates relief

The government introduced small business rate relief with effect from 1 April 2005. The scheme was amended on the 1 April 2010 and was amended again on 1 April 2017.

In summary, with effect from 1 April 2017, if you (as a person or a company) occupy a single business rates property in England with a rateable value below £12,000, you may be entitled to a reduction of 100% in your business rates.

If you occupy a property with a rateable value of between £12,001 and £15,000, the relief is available on a sliding scale.

If your property is occupied and has a rateable value between £15,001 and £50,999, your rates bill will be automatically calculated using the small business rate multiplier which is 49.9p in the pound, instead of the standard 54.6p in the pound, for 2024/25.

From 1 April 2017 the criteria for small business rate relief is that you occupy one of the following:

• One property
• One main property and other individual properties providing those additional properties each have a rateable value that does not exceed £2,899

The rateable value of your one property or the sum total of all your properties must not exceed £19,999 on each day you are seeking relief. If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.

For further information regarding this relief scheme visit business rates relief (GOV.UK)

How to apply

Before you apply, read our guidance notes on small business rates relief

Apply for small business rates relief

Alternatively, complete our business rates contact form to request a paper application form which you can complete and return to us.

Changes in circumstances

Certain changes in circumstances must be notified to the Business Rates Team by the ratepayer who is in receipt of relief. The changes which must be notified are:

• The ratepayer is taking up occupation of an additional property
• An increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief

Please contact the Business Rates Team for more information.

Additional support for small businesses

For those businesses that take on an additional property, which would normally have meant the loss of small business rate relief, the government has confirmed that they will be allowed to keep that relief for a period of 12 months.

Provided you continue to satisfy the conditions for the relief, which apply at the relevant time as regards the property and the ratepayer, you will automatically continue to receive relief in each new valuation period. 

If you meet the eligibility criteria and you are not receiving this relief please contact the Business Rates Team.

Last updated: 23/02/2024 10:10