Other Reliefs

Supporting Small Business Relief

Some businesses are facing an increase in rates payable because the increase in their rateable value has taken them over the qualifying limit for the existing Small Business Rate Relief.

The main Transitional Scheme, which limits how much your bill can change each year as a result of revaluation, does not provide relief to businesses that are facing increases because of a loss of Small Business Rate Relief in this way.

From 1 April 2017 the new Supporting Small Business Relief will ensure that the increase per year from 2017/2018 for these ratepayers is limited to a percentage increase of 5%, 7.5%, 10%, 15% and 15% for 2017/2018 to 2021/2022 (plus inflation) or limited to a cash value of £600 per year, whichever is the greater.

If you qualify for this relief, we will aim to apply it to your business rates account automatically.

Retail, Hospitality and Leisure Relief Scheme 2022/23

From 1st April 2022, the 2022/23 retail, hospitality and leisure business rates relief scheme will provide occupied retail, hospitality and leisure properties with a 50% relief up to a cash cap limit of £110,000 per business.

Ratepayers that occupy more than one property will be entitled to relief for each of their eligible properties up to the maximum £110,000 cash cap per business. No business rates payer should in any circumstances exceed this limit across all of their properties in England.

Eligibility

Your business could qualify for the award if it is an occupied non domestic rate properties that are wholly or mainly used as:

  • shops, restaurants, cafes, drinking establishments, cinemas or live music venues
  • for assembly or leisure, sports clubs, village halls, nightclubs, tourist attractions
  • hotels, guesthouses, self-catering accommodation

Find out more about the scheme on GOV.UK site (external link).

How it is awarded

Awards for 2021-22 and 2022-23 will be made automatically, please check your bill. If you think you qualify and it has not been applied to your bill, please contact the business rates team.

We also withhold the relief where it is likely that the rate payer will breach the cash limit.

If you have received the award but are not eligible

You should notify us immediately if your business has automatically been awarded this relief but:

  • you believe that it will breach the £110,000 cash cap limit
  • your business will exceed the Small Amounts of Financial Assistance limit of £343,000 over 3 years (including 2022/23)

Expanded Retail Relief

From 1st April 2021, the government have extended the Expanded Retail Relief for 3 months only, after all other reliefs have been applied until the 30th June 2021. There is no rateable value/cap limit for the 3 months extension.

If you take a business premise(s) after the 1st April 2021, you will only receive the retail relief up to the 30th June 2021 and not the full 3 months benefit. A further 66% discount will apply from 1st July to 31st March 2022 after all other reliefs. The qualifying criteria is as follows:

  • Relief will be capped at £105,000 per open business
  • Or £2 million per business where the business is in occupation of a property that was required, or would have been required, to close, based on the law and guidance applicable on 5th January 2021.

For the Expanded Retail Discount 2021-22, businesses may choose to opt out of support by providing billing authorities notification of their request to refuse support, per eligible hereditament or completion of letter that the council will issue if deemed that it can be awarded.

Awards for 2020-21 and 2021-22 will be made automatically, please check your bill. If you think you qualify and it has not been applied to your bill, please contact the business rates team.

If you are backbilled prior to 1st April 2021 - Expanded Retail Relief can only be applied to the 01/04/2021. This has now been replaced from 1st April 2022 by the Retail, Hospitality and Leisure Scheme 2022/23 as shown above. If you apply for this after 30 September 2022, backdating to the 1st April 2021 will no longer continue. You will only be eligible from 1 April 2022.

Nursery Relief

The government announced a Nursery Discount from the 1st April 2020 for the financial year 2020/21.

From 1st April 2021, the government have extended the Nursery Relief for 3 months only until the 30th June 2021.

If you take a business premise(s) in this period, you will only receive the Nursery Relief up to the 30th June 2021 and not the full 3 months extension. A further 66% discount from 1st July to 31st March 2022. This is after all other reliefs have been applied.

Relief will be capped at £105,000 per business.

For the Nursery Discount 2021/22, businesses may choose to opt out of support by providing billing authorities notification of their request to refuse support, per eligible hereditament or completion of letter that the council will issue if deemed that it can be awarded.

This relief will apply for premises occupied by providers on the Ofsted Early Years Register that are wholly or mainly used for the provision of the Early Years Foundation Stage and liable for business rates for the 2020/21 financial year.

Please check the guidance on state aid de minimis (external link) if you need to declare any subsidy you have been awarded.

If you are backbilled prior to 1st April 2021 - Nursery Relief can only be applied to the 01/04/2021. This relief will cease on the 31st March 2022.

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