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Rateable value thresholds and Guidance notes.

The Non-Domestic Rating (Small Business Rate Relief) (Amendment) (England) Order 2006

Rateable value thresholds

Eligible businesses with a rateable value below £6,000 will get 100 percent relief. This relief will decrease on a sliding scale of 1.2 percent for every £120 of rateable value up to £11,999. In addition, for these properties the bill will be calculated using the small business non-domestic rating multiplier.

Eligible businesses with a rateable value between £12,000 and £17,999 will have the small business multiplier applied to their bill (provided they fulfil the ratepayer criteria).

If your business ceases to be eligible on a day during the year in question, the relief will cease on that day.

The Small Business Rate Relief scheme will be funded by a supplement on the rate bill of those businesses not eligible for the relief. This supplement is built into the standard rating multiplier.

Guidance notes

This form may be used for a first application for small business rate relief in a valuation period in respect of a property or for a fresh application that is required because the ratepayer has taken up occupation of an additional property. 

A valuation period is the period of five years for which a local non-domestic rating list is in force (ie. the period between revaluations of non-domestic business premises). If the ratepayer takes up occupation of any additional properties they will need to reapply for relief.

Small business rate relief can only be claimed for one property. A first application for relief in a valuation period in respect of a property should be made and all properties in England occupied by the ratepayer must be listed. Where the ratepayer starts to occupy a new property after making an application but wishes to continue receiving relief in respect of the same property, a fresh application must be made .

It should be noted that, for any particular day, the billing authority will disregard the ratepayer’s occupation of an additional property in England where-

  1. its rateable value shown in the local non-domestic rating list for that day is not more than £2,599; and
  2. the aggregate rateable value on that day of all the properties the ratepayer occupies in England is not more than £25,499 (where the property for which relief is sought is situated in Greater London) or £17,999 (where the property for which relief is sought is situated outside Greater London)

Small Business Rate Relief and additional premises after 1 April 2014:

A new incentive for growing small businesses was introduced on 1 April 2014. If you already receive Small Business Rate Relief and you occupy an additional property after 1 April 2014; instead of losing Small Business Rate Relief (which was the rule up to 31 March 2014) you will continue to receive your current Small Business Rate Relief for up to 12 months. If you already receive Small Business Rate Relief and your business occupies another premises after 1 April 2014 you must inform us.

Therefore, if the ratepayer occupies more than one property, their entitlement to relief is dependent on the rateable values of the other properties they occupy. Where the ratepayer occupies properties in more than one area, if the rateable value of a property outside of the area of the billing authority granting the relief goes up, the ratepayer must notify that billing authority of the increase. This does not require a fresh application but must be done in writing.

If the ratepayer is uncertain about which billing authority area any of the properties they occupy is in, they should contact the authority which grants the relief.

The application must be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer. This means where the ratepayer is –

  1. a partnership, a partner of that partnership
  2. a trust, a trustee of that trust
  3. a body corporate, a director of that body, and in any other case, a person duly authorised to sign on behalf of the ratepayer

Warning - it is a criminal offence for a ratepayer to give false information when making an application for small business rate relief.

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