Reductions (relief)
Unoccupied property rating
From 1 April 2008 most property that has been empty for more than three months – or in the case of industrial property and stores, for more than six months – will no longer receive relief from rates. Therefore, after the initial three or six month rate-free period expires, empty property will be liable for 100% of the occupied business rate.
Most current exemptions from empty rate will continue to apply and some properties such as those that are listed or whose values are less than £2,200 will continue to be completely exempt when empty. The government is considering a change to this threshold with effect from 1 April 2009 to £15,000. If this is passed by government this will reflect in your new business rates bill for 2009/10.
Charitable and discretionary relief
Charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes. Relief is given at 80 per cent of the full rate bill or of the transitional bill where the transitional arrangements apply. Billing authorities have discretion to remit all or part of the remaining 20 per cent of a charity's bill on such property. Authorities also have discretion to remit all or part of any rate bill in respect of property occupied by certain bodies not established or conducted for profit.
If you wish to apply for the above relief please e-mail the business rates department at businessrates@barnet.gov.uk requesting the relevant form. Please include your business rates account reference number and the name and address of your organisation.
Rural rate relief
The occupier of a general store or post office in a billing authority's rural settlement list is entitled to rate relief if it is the only such store or post office in that settlement and its rateable value is £7,000 or less. Relief is given at 50 per cent of the full rates bill, or of the transitional bill where transitional arrangements apply. Billing authorities have discretion to remit all or part of the remaining 50 per cent.
Authorities also have discretion to remit all or part of the rate bills on other property in a settlement on the rural settlement list if the rateable value is £14,000 or less and the authority is satisfied that the property is used for a purpose which benefits the local community.
Small business rate relief
From April 2005, small businesses with a rateable value of less than £21,500 in the Greater London area, or £15,000 outside of Greater London, may claim small business rates relief. If you qualify your rate bill will be calculated using a lower multiplier. In addition, you may also get a further 50% reduction if your rateable value is less than £5000 and a reduction of between 1% and 49% if the rateable value is between £5000 and £9,999.
Application form
To apply for this relief, please download and complete the application form below. Further details about the relief and the criteria which must be met are detailed on the form.
Email this pageLast modified by: Heidi Kontos on 26/01/2010