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Reductions and Reliefs

There are a number of reductions available for occupied properties. Check if you are entitled to a reduction in your Business Rates.

Small Business Rate Relief scheme from 1 April 2017
If you occupy a property with a Rateable Value (RV) below £51,000 and you are not entitled to another Mandatory Relief then your bill will automatically be calculated using the Small Business Multiplier.

If your Rateable Value is less than £15,000 you may be entitled to a percentage reduction of up to a maximum of 100 percent. The percentage reduction can only be given if you occupy either:

  • One property or;
  • One main property, with any additional properties having an RV less than £2,900 and the total rateable value of all properties remains under £20,000* (Rate Relief is only available on the main property, not the additional properties).

To apply, return the completed pdf icon application form [151kb]. Please read the attached guidance notes before making your application.  We may be able to grant the relief without the form - call us on 01775 761161, select option four, followed by option two.

*The Government has introduced additional support for small businesses. From 1 April 2014, if you take on an additional property which would normally have meant the loss of small business rate relief on your existing property, you will be allowed to keep that relief for 12 months or until your circumstances change.

Small Business Rate Relief scheme from 1 April 2010 to 31 March 2017
If you occupy a property with a Rateable Value (RV) below £18,000 and you are not entitled to another Mandatory Relief then your bill will automatically be calculated using the Small Business Multiplier.

If your Rateable Value is less than £12,000 you may be entitled to a percentage reduction of up to a maximum of 100 percent. The percentage reduction can only be given if you occupy either:

  • One property or;
  • One main property, with any additional properties having an RV less than £2,600 and the total rateable value of all properties remains under £18,000* (Rate Relief is only available on the main property, not the additional properties).

Completed applications in respect of the period 1 April 2010 to 31 March 2017 must be received by the business rates department before 30 September 2017.

*The Government has introduced additional support for small businesses. From 1 April 2014, if you take on an additional property which would normally have meant the loss of small business rate relief on your existing property, you will be allowed to keep that relief for 12 months or until your circumstances change.

Charities and Community Amateur Sports Clubs (CASC)
If you are either a pdf icon Charity [24kb] or a pdf icon registered CASC [26kb] you may be entitled to an 80 percent reduction. If you think you will qualify, return the completed application form. Information on how to register as a CASC is available from GOV.UK.

Discretionary Rate Relief
We have the discretion to award rate relief to  pdf icon non profit making organisations [36kb] and pdf icon sports clubs [31kb]. If you think you will qualify, return the relevant completed application form and provide copies of your audited financial accounts for the last two years. For further details see our pdf icon discretionary rate relief policy [190kb] please note this policy is currently being reviewed in line with changes in legislation and recent budget announcements.

Rural Rate Relief
Certain types of properties in a rural settlement with a population of 3,000 or less may be entitled to rural rate relief.

From 1 April 2017 the Government has made changes to the Rural Rate Relief scheme, we are now able to grant 50 percent mandatory rural rate relief and 50 percent discretionary rate relief to any food shop, general store, post office, petrol filling station and public house which meets the following criteria:

  • The location is entered on the pdf icon rural settlement list [102kb].
  • For a food shop, general store or post office, the property has a rateable value not greater than £8,500
  • For a petrol filling station or public house, the property has a rateable value not greater than £12,500
  • It is the only business of that type in the same rural settlement

Food shops will be excluded from this particular relief if they are hot food 'takeaways' or are selling food for consumption on the premises, along with the sale of sweets, confectionery, newspapers/magazines, alcohol, mineral waters, fancy goods, toys, household goods etc.

A general store is defined as 'a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods'.

The pdf icon Rural Settlement List [102kb] is also available for public inspection at Council Offices, Priory Road, Spalding.  The list includes all parishes in South Holland except Crowland, Holbeach, Long Sutton, Pinchbeck, Spalding and Sutton Bridge.

Awards such as this new Rural Rate Relief scheme are required to comply with the EU law on State Aid. To verify if you will receive Rural Rate Relief you will need to complete a pdf icon Rural Rate Relief application form [21kb] and a pdf icon Rural Rate Relief declaration [31kb] in respect of the De Minimis Regulations for State Aid  for the 2017/18 financial year.  Please read the corresponding guidance notes before making your application.

Requests for backdating discretionary rate relief will be considered at the discretion of the Council. However, in accordance with the Local Government Finance Act 1988, applications must be determined within six mmonths of the end of the financial year for which the relief is being sought.

We can also grant a discretionary rural rate relief on certain other occupied property in a rural settlement with a rateable value less than £16,500

For information regarding the Rural Rate Relief Scheme prior to 1 April 2017 please contact us on 01775 761161, select option four, followed by option two or email businessrates@sholland.gov.uk.

Hardship Rate Relief
In special circumstances we have discretion to grant relief to businesses suffering financial hardship.

  • the ratepayer would sustain hardship if we did not assist; and
  • having regard to the 'interests' of the Council Tax payers, that it is reasonable for us to grant.

'Interests' of Council Tax payers may go wider than direct financial interests. For example, where employment prospects in the area would be badly affected by a company going out of business, or where amenities of an area would be severely affected due to the closure of the only village shop. Please contact us for further details on 01775 761161 select option four, followed by option two.

Local Discounts
Local authorities have a general power to grant discretionary local discounts. Please contact us for further details.

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