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 LGA 2003 Section 64)	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
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 2025-2026.