Business rates reductions

You may be eligible for a reduction in your Business Rates. Some reliefs are applied automatically, while others require an application.

Quick links

Small Business Rate Relief

Charity & Non-Profit Relief

Retail, Hospitality & Leisure Relief

Supporting Small Businesses

Transitional Relief

Unoccupied Property Relief

Partly Occupied Relief

Small Business Rate Relief (SBRR)

Small business rates relief is awarded based on the rateable value of the property and the number of properties a business occupies.

Eligibility:

One property in England with a rateable value under £15,000 (exceptions apply)
When you get a second property, you’ll keep getting any existing relief on your main property for 12 months.

You can still get small business rate relief on your main property after this if both the following apply:

None of your other properties has an RV over £2,899.
The total RV of all properties is under £20,000 (or £28,000 in London).

Relief amounts:

100% discount for properties up to £12,000
Tapered relief for properties from £12,001 to £14,999

Apply for Small Business Rates Relief

Charity and Non-Profit Relief

Charities and Community Amateur Sports Clubs (CASCs):

May be eligible for 80% mandatory relief when used for charitable purposes
May receive additional discretionary relief

Non-profits:

May receive mandatory and/or discretionary relief for all or part of their bill

Conditions:

Awards last 12 months or until 31 March
May be extended without review

Apply for charity relief online

Retail, Hospitality and Leisure Relief Scheme

2025/26 Scheme:

40% relief for eligible occupied properties
Cash cap: £110,000 per business

Conditions:

Automatically applied if eligible
Must comply with subsidy control rules

You can find more information on the GOV.UK website.

Email the Business Rates team if your business exceeds the cap or subsidy limits.

Supporting small businesses

Who qualifies?

Businesses losing SBRR, Rural Rate Relief, or 2017 SSB relief due to the 2023 revaluation

Relief details:

Increases capped at £600 per year
Automatically applied if eligible
Ends after 3 years or when full bill is reached

You are not eligible if:

Property becomes vacant
Occupied by a charity or Community Amateur Sports Club

Transitional relief

What is it?

Limits how much your bill can increase after a revaluation

How it works:

Automatically applied to eligible properties

Unoccupied property relief

If you get empty property relief, you do not have to pay business rates on your empty property for 3 months. The relief starts from when the property becomes empty. After this time, most businesses must pay full business rates.

The following properties can get extended empty property relief:

industrial premises (for example warehouses) are exempt for a further 3 months
listed buildings - until they’re reoccupied
buildings with a rateable value under £2,900 - until they’re reoccupied
properties owned by charities - only if the property’s next use will be mostly for charitable purposes
Other exemptions available - contact the Business Rates team

Partly occupied relief

Eligibility:

Property is only partly occupied for a short time

Relief:

May be granted for the unoccupied part (up to 3 months, or 6 for industrial)

Note:

A Revenues Inspector must visit the property. Retrospective claims are not accepted.

Hardship relief

What is it?

Discretionary relief for businesses facing financial hardship

How to apply:

Contact the Business Rates team for a form
Each case is assessed individually with regard to the interests of the council tax payers

Improvement Relief

What is it?

12 months’ relief from increased rates due to qualifying improvements

Eligibility:

Works completed between 1 April 2024 and 31 March 2028
VOA will issue a certificate if eligible

No application needed – relief is applied automatically if conditions are met.

You can find more information on the GOV.UK website.

Film Studios Relief

What is it?

40% relief on gross business rates until 2034

Eligibility:

Property used for film/TV production
Must fall under specific VOA categories (e.g. sound stages, campus sites)

Contact the Business Rates team with evidence if you believe your property qualifies.

You can find more information on the GOV.UK website.

Business rates relief policy

Read the full Business Rates Relief Policy, including the criteria and guidance used by council officers and elected members.

Subsidy control

If your organisation has received an award of discretionary relief and the total amount of subsidies received will exceed the relevant subsidy control thresholds or cash caps, you must notify the council immediately so that a full determination can be made.

Under the UK Subsidy Control Act 2022, an economic actor may receive up to £315,000 in subsidies over a rolling three-year period (including the current financial year and the two previous financial years). This is known as the Minimal Financial Assistance (MFA) threshold

Discretionary reliefs are generally considered subsidies under the Act. This includes reliefs such as:

Retail, Hospitality and Leisure (RHL) Relief
Supporting Small Business Relief
COVID-19 Additional Relief Fund (CARF)

Retail, Hospitality and Leisure relief has a cash cap of £110,000. Therefore, no business at the group company level can go over this. Businesses must ensure they do not exceed this cap across all properties and local authorities.

It is the ratepayer’s responsibility, on a self-assessment basis, to monitor their subsidy receipts and notify the council if they exceed the MFA threshold. If the threshold is not exceeded, no action is required.

The new UK subsidy control regime came into effect on 4 January 2023. It allows public authorities, including local councils, to award subsidies tailored to local needs, provided they comply with the UK’s international obligations and the framework set out in the Subsidy Control Act

For more information, please refer to the UK Subsidy Control Statutory Guidance.