National Non-Domestic Rates (Business Rates) Discretionary Rate Relief Policy
Types of Discretionary Rate Relief Available
| Relief or Discount Available | Reference | Type of Organisation or Business | Mandatory Amount | Discretionary Amount |
|---|---|---|---|---|
Charitable Relief (LGFA 1988 Section 43,45,47 | A | A registered charity or trustees for a registered charity where the premises are used for charitable purposes Registered Community Amateur Sports Clubs that have registered with the Inland Revenue Non-profit making organisations that fit certain criteria Village Halls, Leisure Centres and Community Centres managed by voluntary management committees | 80%
80%
80%
80% if qualify as above | None
None
None
Up to 100% of available discretionary element |
| Partly Occupied Relief (LGFA 1988 Section 44A) | B | Businesses partly occupying premises | None | Appropriate empty rules apply to RV of unoccupied part |
| Hardship Relief (LGFA 1988 Section 49) | C | Business experiencing extreme financial hardship | None | Dependent upon circumstances |
| Rural Rate Relief (LGFRA 1997 Schedule 1) | D | Certain defined businesses in defined rural areas | 50% | Up to 50% |
| General Local Discretionary Rate Relief Localism Act 2011 (Section 47 of the LGFA as amended) | E | Any business given due consideration to the interests of local council tax payers and where the award would be in line with Council's corporate priorities and would attract firms, investment and jobs | None | Up to 100% |
| Re-occupation Relief Localism Act 2011 (Section 47 of the LGFA as amended) | F | Businesses moving into retail premises that have previously been empty for 12 months | None | 50% |
| New Build Empty Property Relief Localism Act 2011 (Section 47 of the LGFA as amended) | G | Newly built commercial property depending upon completion date | None | 100% |
| Transitional Relief Localism Act 2011 (Section 47 of the LGFA as amended) | H | Properties with an RV of £50,000 or less on 1 April 2010 which would have continued to qualify for transitional relief on 1st April 2015 | None | A cap on increase after multiplier applied of 15% (RV less than £18,000) or 25% (RV up to and including £50,000) |
| Local Discretionary Business Rate Relief Scheme (Revaluation) Localism Act 2011 (Section 47 of the LGFA as amended) | I | Certain defined businesses facing the steepest increases in their business rate bills as a result of the 2017 revaluation | None | Up to 25% relief of the net charge from 1 April 2017 to 31 March 2021 |
| Business Rate Relief Scheme for Pubs Localism Act 2011 (Section 47 of the LGFA as amended) | J | Public houses that have a rateable value of less than £100,000 | None | Up to £1000.00 from 1 April 2017 to 31 March 2019 |
| Supporting Small Businesses Relief Scheme Localism Act 2011 (Section 47 of the LGFA as amended) | K | Businesses that as a result of the change in their rateable value at the 2017 revaluation are losing some or all of their Small Business or Rural Rate Relief and as a direct result are facing large increases in their bills | None | In the first year of the scheme (2017-18) a cap on increase of the 2016-17 chargeable amount of £600.00. The cash minimum increase is £600 per year thereafter up to and including the financial year 2021-2022. |
| Business Rates Retail Discount Scheme Localism Act 2011 (Section 47 of the LGFA as amended) | L | Properties with an RV of less than £51,000, that are wholly or mainly being used as shops, restaurants, cafes and drinking establishments | None | Up to one third of the bill from 1 April 2019 to 31 March 2020 |
| Business Rates Expanded Retail Discount Scheme Localism Act 2011 (Section 47 of the LGFA as amended) | M | Properties that are wholly or mainly being used
From 2021/22 businesses may choose to opt out of this support by providing billing authorities notification of | None | 100% relief from 1 April 100% relief from 1 April 66% relief from 1 July |
| Relief for Local Newspapers Localism Act 2011 (Section 47 of the LGFA as amended) | N | Office space occupied by local newspapers | None | Up to £1,500 from 1 April 2017 to 31 March 2025 |
| Nursery Discount Localism Act 2011 (Section 47 of the LGFA as amended) | O | Properties occupied by providers on OFSTED's Early Years Register and wholly or mainly used for the provision of the Early Years Foundation Stage From 2021/22 businesses may choose to opt out of this support by providing billing authorities notification of | None | 100% relief from 1 April 100% relief from 1 April 66% relief from 1 July |
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