Charity or Non Profit Making Organisations
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.
Village Shop Relief
Certain types of business, such as the sole general store or Post Office in rural villages with a population below 3,000, 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 £16,500.
If you would like to apply for either of these types of relief, please contact the Business Rates team for more information.
Small Business Rate Relief Information
Ratepayers who are not entitled to another mandatory relief, or are liable for unoccupied property rates and occupy a property with a rateable value which does not exceed £17,999 outside London (or £25,499 in London) will have their bill calculated using the lower small business non-domestic rating multiplier, rather than the national non-domestic rating multiplier.
In addition, if the sole or main property is shown on the rating list with a rateable value which does not exceed £12,000, the ratepayer may be eligible to receive a percentage reduction in their rates bill for this property of up to a maximum of 50% for a property with a rateable value of not more than £6,000.
This percentage reduction (relief) is only available to ratepayers who occupy either -
- (a) one property, or
- (b) one main property and other additional properties, providing those additional properties each have a rateable value which does not exceed £2,599.
The rateable value of the property mentioned in (a), or the aggregate rateable value of all the properties mentioned in (b), must not exceed £17,999 outside London (or £25,499 in London) on each day for which relief is being sought. If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.
After completing an application for 2010 - 2015, a ratepayer will not need to apply again 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 & North East Somerset, where the rateable value increases, you must notify the Council in writing.
You must notify the Business Rates team 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.
If you would like to apply for Small Business Rate Relief, please download and complete an application form: Small Business Relief Application Form