Small Business Rate Relief

The Local Government Act 2003 introduced a Small Business Rate Relief (SBRR) from 1 April 2005, to coincide with the 2005 revaluation for business rates.

Eligibility for SBRR is assessed as follows:

• The relief is available to businesses that declare to the Local Authority that they only occupy one property in England with a rateable value less than £10,000, or more than one property in England as long as the other properties have a rateable value below £2,200 and the aggregate rateable value of all these properties is below £15,000 as shown in the local rating list on 1 April. In such cases only the main property (the one with the highest rateable value) will be eligible for SBRR.
• Properties with a rateable value up to £5,000 will be entitled to 50% rate relief.
• Properties with a rateable value between £5,000 and £10,000 will be awarded rate relief on a sliding scale.
• Ratepayers who occupy only one property in England with a rateable value between £10,000 and £15,000, as shown on the local rating list on 1 April can opt out of paying for the scheme. Ratepayers who occupy more than one property (which has an rateable value between £10,000 and £15,000) where the other properties have a rateable value below £2,200 and the aggregate value of all the properties is below £15,000 will not contribute towards the scheme. In such cases only the main property (the one with the highest rateable value) will be excluded.
• There will be two multipliers, with the higher one including the supplement to fund the scheme. This will automatically be payable by all businesses unless they comply with the above bullet points 1 to 4 and complete the relevant application forms, these properties will then have their rate demands calculated using a smaller rate poundage.
• Ratepayers have to submit an application to the Council to ascertain continuing eligibility for SBRR every five years to coincide with each revaluation period. 
• Ratepayers can apply for SBRR for the previous financial year up to six months after the end of the financial year concerned. If this applies to you please complete an application form for each year you are applying for.
• Empty properties are not entitled to SBRR.
• Businesses that occupy more than one property in England with rateable values above £2,200 will not be entitled to claim either SBRR or use of the smaller rate poundage.

Please click here to download an application form. If you would like additional information please contact the Business Rate Unit.  Alternatively if you would like to check if you are eligible for relief you can visit  www.sbrr.co.uk.

This page was updated on 19 November 2008

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