Transitional rate relief
If the rateable value of your property changes significantly as a result of revaluation, your rates will change gradually. This is called ‘transitional relief’ and is automatically applied to your Business Rates bill.
Limits are applied to yearly increases and decreases until the full amount becomes due.
The arrangements only apply to the value of a property at the time of revaluation. If there are changes to the property during the valuation period, transitional arrangements will not normally apply.
Please contact us for further information about transitional relief.
Other types of relief:
- Discretionary Revaluation Relief
- Enterprise Zone Relief
- Rate Relief for Pubs
- Relief for registered charities, sports clubs and village shops
- Small Business Rate Relief for 2016
- Small Business Rate Relief for 2017
Certain properties are exempt from Business Rates.
- agricultural land and buildings, including fish farms
- buildings used for the training or welfare of disabled people
- buildings registered for public religious worship or church halls.
When a non-domestic property becomes empty there is no charge for the first three months, or six months in the case of industrial property. After the initial rate-free period has expired the empty property will be charged 100% of the Business Rates, as though the property was occupied. However, there are certain exemptions from the empty charge which include listed buildings and properties with a rateable value of less than £2,900.
For more information see Empty properties and Business Rates
If only parts of your property are unoccupied, the Valuation Office Agency may be able to value the unoccupied property separately. The above rule will then apply to the unoccupied property. If not, you may still be able to claim some relief under Section 44a of the Local Government Finance Act 1988.
Please contact us for further information and details of how to apply.
More information about rate relief and exemptions is available on the GOV.UK website.