Small Business rate relief

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Small Business Rate Relief

Qualifying properties with a Rateable Value of up to £6,000 will receive 50% rate relief. This percentage decreases on a sliding scale where the Rateable Value is above £6,000 and up to a Rateable Value of £11,999. In addition the rate bill will be calculated using the lower Small Business Non-Domestic Rating multiplier rather than the Non-Domestic Rating Multiplier which will applies to non-eligible properties.

All occupied properties with a Rateable Value between £12,000 and £17,999 will not receive a percentage reduction but their rate bill will be calculated using the Small Business Non-Domestic Rating Multiplier rather than the Non-Domestic Rating Multiplier which will applies to non-eligible properties.

Temporary increase in the amount of Small Business Rate Relief available

From 1st october 2010 to 31st March 2015 the amount of Small Business Rate Relief available has been increased by the Government which has doubled the amount of relief ratepayers would normally receive. Therefore qualifying Ratepayers who occupy a property with a rateable value of £6,000 or less will receive a 100% to 0%. 

What is the eligible criteria?

a) For properties with a rateable value under £12,000:
The ratepayers must occupy either only one property or one main property and other additional properties providing those additional properties have Rateable Values less than £2,599 and the total Rateable Value of all the properties remains under the £18,000. Relief is only available on the main property and not the additional properties.


b) For properties with a rateable  value between £12,000 and £17,999:
The property must be occupied and the ratepayer must not be entitled to mandatory rate relief
Providing this criteria is met, the rate bill will be calculated using the small business rate relief multiplier.

How is the bill calculated?

Small Business Rate Relief is applied to one property only.
The Rateable Value threshold (under £18,000) is based on the location of the ligible property, not the location of the additional properties.
Small Business Rate Relief is applied to the bill for each day of eligibility. As soon as a ratepayer fails to meet the criteria for Small Business Rate Relief, entitlement to this relief ceases.
For properties subject to the transitional arrangements, transition is applied before the Small Business Rate Relief is applied.

What changes must I notify the Council of?

You must notify the Council if you either take up occupation of a property that you did not occupy at the time of making application for the relief or if there is an increase in the Rateable Value of a property occupied by the ratepayer in another area.
You must notify the Council within 4 weeks of the change happening. If this happens, so long as the changes do not otherwise affect your entitlement, the relief will continue uninterrupted.

Failure to notify the Council within this time period will result in the relief being cancelled from the day of the change. Should you still be entitled to the relief it will only be reapplied from the day that we are notified of the change in circumstances.

If you believe you qualify for small business rate relief, please contact our Business Rates Team on 01727 819270/814604 or at businessrates@stalbans.gov.uk.

Date of last review: 17 March 2014