Small Business Rate Relief
Apply for Small Business Rate Relief Online
Small Business Rate Relief - Paper application
Any ratepayer who occupies a single non-domestic property within England, where the rateable value is less than 18,000 (£51,000 from 1 April 2017) will be entitled to the following relief:
| Rateable Value of main property | Period | Amount of Small Business Rate Relief |
|---|---|---|
| £6,000 or less | 01.04.2010 to 30.09.2010 | 50% |
| 01.10.2010 to 31.03.2017 | 100% | |
| £6,001 to £12,000 | 01.04.2010 to 30.09.2010 | 50% to 0% on a scale of 1% for every £120.00 RV over £6,000 |
| 01.10.2010 to 31.03.2017 | 100% to 0% on a scale of 1% for every £60.00 RV over £6,000 | |
| £12,000 or less | 01.04.2017 | 100 % |
| £12,001 to £15,000 | 01.04.2017 | 100% to 0% on a scale of 1% for every £30.00 RV over £12,000 |
| £12,001 to £17.999 | 01.04.2012 to 01.04.2017 | Small Business Rate Multiplier only |
| £15,000 to £50,999 | 01.04.2017 | Small Business Rate Multiplier only |
Further changes to Small Business Rate Relief were announced in the March 2016 budget. The changes will not take effect until 01 April 2017. Occupiers of a single business premises with a rateable value of £12,000 or less will receive 100% relief, with relief on a sliding scale from 100% to 0% for rateable values between £12,001 and £15,000.
Please note: If you make a claim under the Small Business Rate Relief Scheme after 1 October 2017, the furthest your claim could be backdated is to 1 April 2012.
The following should be noted:
- You can only claim SBRR on one property
- You can't claim for unoccupied properties
- You can't claim SBRR where you are already in receipt of a mandatory rate relief
Since the introduction of Small Business Rate Relief in April 2005 there have been two multipliers for each year, the standard national Non-Domestic Multiplier and the Small Business Multiplier.
| Year | Non-Domestic Multiplier | Small Business Multiplier |
|---|---|---|
| 2010/11 | 41.4 pence | 40.7 pence |
| 2011/12 | 43.3 pence | 42.6 pence |
| 2012/13 | 45.8 pence | 45.0 pence |
| 2013/14 | 47.1 pence | 46.2 pence |
| 2014/15 | 48.2 pence | 47.1 pence |
| 2015/16 | 49.3 pence | 48.0 pence |
| 2016/17 | 49.7 pence | 48.4 pence |
| 2017/18 | 47.9 pence | 46.6 pence |
| 2018/19 | 49.3 pence | 48.0 pence |
What if your property is empty?
Small Business Rate Relief does not apply to empty properties.
What if you are already claiming other rate reliefs?
If you are in receipt of another mandatory rate relief, for example Charitable or Rural Rate Relief, you will not be entitled to Small Business Rate Relief.
What if you have additional properties?
If your business occupies any additional properties, each of the additional properties must have a rateable value of less than £2,900, and the total rateable value of all of the business properties must be less than £20,000.