There are three key types of relief from business rates on
non-domestic property:
Charities and Community Amateur Sports Clubs are entitled to 80%
rate relief on non-domestic property, which is wholly or mainly
occupied for the purposes of the charity or club.
The Council also has the discretion to remit all or part of the
remaining 20% of a charity's bill.
This discretionary power also allows the Council to remit all or
part of any rate bill for property occupied by certain bodies not
established or conducted for profit.
Certain types of business, such as the sole general store and
sole post office in rural villages with a population below 3000,
may qualify for 50% rate relief.
The Council also has the discretion to remit all or part of the
remaining 50% of the rate bill in certain circumstances.
This discretionary power also allows the Council to remit all or
part of any rate bill for certain other rural businesses with a
rateable value of less than £14,000.00
If you would like to apply for either of these types of relief
please use the links below to request a copy of one of
the following forms:
Charity or Non-Profit Making Organisation Discretionary
Rate Relief Application Form
Village Shop Relief Application Form
Please Note: You will be expected to provide copies of
audited accounts for the last two years in support of any
application for the discretionary element of either of these rate
reliefs.
The Government introduced a new rate relief scheme on 1st April
2005 to help small businesses.
Eligible businesses with a rateable value of less than £5000
will get 50% relief. If your business has a rateable value of
between £5,000 - £9,999, this relief will decrease on a sliding
scale of approximately 1% for every £100 above £5,000.
The scheme is funded by a supplement to the business rates bill
of those businesses not eligible for the relief. Businesses that
have a rateable value of between £10,000 and £14,999 may be
eligible to pay their business rates without this supplement
included. This is known as the 'buffer zone'.
In order to qualify for relief and/or the reduced multiplier, a
business must satisfy the following:
- The ratepayer must only occupy one business property in England
or
- The ratepayer must occupy one main property in England and
other additional business properties providing that those
additional properties have a rateable value of less than £2200. The
total rateable value of all properties occupied will be used to
assess business rate relief; any relief will be awarded against the
main property only, any additional properties will not qualify for
small business relief.
After completing an application for 2007/08, a ratepayer will
not need to apply annually unless their circumstances
change. If you:
Take occupation of additional premises not mentioned on your
original application you will need to re-apply for small business
rate relief, or Occupy a property outside Bath and North East
Somerset, where the rateable value increases, you must notify Bath
& North East Somerset Council in writing.
You must notify Bath & North East Somerset Council
within 4 weeks of the change of circumstances. Failure to do so
means that you will cease to be entitled to relief from the day of
the change in circumstances
Any entitlement to charity relief or rural rate relief will
override any underlying entitlement to small business relief. You
cannot receive more than one type of relief.
Relief is calculated on a daily basis; if you no longer meet the
criteria for small business relief, it will end on the day your
circumstances change.
All applications should be made on the official application
form, which also provides further information regarding the scheme.
To request a copy of this form, please use the following link:
Small Business Relief Application Form
Please Note: You must complete a new form for each
financial year you want the relief to apply to. It is a criminal
offence for a ratepayer to give false information when making an
application for small business relief.
