Small business rate relief
Small business rate relief applies to occupied properties if:
- you only use 1 property
- your property’s 2023 rateable value is less than £15,000
You will get 100% for properties with a rateable value of £12,000 or less.
The rate of relief will gradually decrease from 100% to 0% for properties with a rateable value between £12,001 and £15,000.
If you have more than 1 property, you can get small business rate relief if both the following apply:
- the 2023 rateable value of each of your other properties is less than £2,900
- the aggregate value of all the properties is under £20,000
You will keep getting any existing relief for 1 year when you get a second property.
If your property has a rateable value below £51,000, your business rate liability will be calculated using the small business multiplier.
Apply for small business rate relief
Fill in the application form to apply for small business rate relief.
| Attachment | Size |
|---|---|
| 461 KB |
Charitable relief
Charities and registered amateur community sports clubs can apply for relief of up to 80% if a property is used for charitable purposes.
If you wish to apply for charitable relief, contact Revenue Services.
Empty properties
Business rates are not payable for the first 3 months that a property is empty. This is extended to 6 months for industrial properties such as factories, warehouses or workshops. After the relevant rate-free period expires, an empty property will be liable for 100% of the rates unless the property is exempt from the unoccupied property rate.
Properties exempt from the unoccupied property rate are:
- occupation prohibited by law
- listed buildings
- those with a minimum rateable value (a rateable value of less than £2,900)
- where the owner is entitled to possession only in the capacity of a personal representative of deceased persons
- where the owner is subject to a bankruptcy or winding up order
Exempt properties
Some types of property do not have to pay business rates and do not appear in the local rating list.
These properties include:
- agricultural land and buildings
- fish farms
- fishing rights
- places of religious worship
- sewers and accessories
- property of drainage authorities
- public parks
- certain property used for disabled people
- air raid protection works
- swinging moorings
- road crossings over watercourses
- property in enterprise zones
- visiting forces
Other types of relief
The following relief may also be available to ratepayers:
- partly occupied property relief
- hardship relief
- local newspaper relief
Contact Revenue Services for guidance about these circumstances.