Business rates relief

Certain types of property or business may be entitled to relief (discount) on their business rates. See below for details of the types of relief available.

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  • Small business rate relief

    This is available at 100 per cent for ratepayers occupying single properties with a rateable value up to £6,000, with relief declining in percentage terms on a sliding scale until it is 0 per cent at £12,000. This is a temporary doubling of the usual level of relief which is a maximum of 50 per cent for a property with a rateable value of up to £6,000. The Government has announced the doubled relief will continue until 31 March 2017.

    The relief is only available to ratepayers with either:
    (a) one property, or
    (b) one main property

    and other additional properties providing those additional properties have rateable values less than £2,600.

    The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £18,000 outside London or £25,500 within London.

    The Government has introduced additional support to small businesses. For those businesses that take on an additional property, which would normally have meant the loss of small business rate relief, they will be allowed to keep that relief for a period of 12 months.

    An application for small business rate relief is not required. Where a ratepayer meets the eligibility criteria and has not received the relief they should contact us. Provided the ratepayer continues to satisfy the conditions for relief, which apply at the relevant time as regards the property and the ratepayer, they will automatically continue to receive relief in each new valuation period.

    If you are receiving small business rate relief, you must tell us if:

    (a) you take up occupation of an additional property; or

    (b) there is an increase in the rateable value of a property you occupy outside the area of Dacorum Borough Council.

    The scheme is funded through a supplement on the rate bills of those businesses not eligible for the relief. The supplement is built into the standard non-domestic rating multiplier. However, ratepayers of eligible business properties with rateable values between £12,000 and £18,000 (£25,500 within London) do not have to contribute towards the relief and will have their bills calculated using the lower small business non-domestic rating multiplier.

    If a ratepayer ceases to be eligible on a day during the year in question, the relief will cease on that day.

    For further details, please contact the Business Rates team.

  • Rate relief for businesses in rural areas

    Certain types of properties in a rural settlement with a population below 3,000 - for example, the only general store, post office or food shop and with a rateable value of less than £8,500, or the only public house or petrol station and with a rateable value of less than £12,500 - may be entitled to relief. The property has to be occupied and an eligible ratepayer is entitled to relief at 50 per cent of the full charge, whilst the local council also has discretion to give further relief on the remaining bill.

    In addition, we can give relief on certain other occupied property in a rural settlement where the rateable value is less than £16,500.

    For further details, please contact the Business Rates team.

  • Charity and registered community amateur sports club relief

    Charities and registered community amateur sports clubs are entitled to 80 per cent relief where the property is occupied by the charity or club and is wholly or mainly used for charitable purposes or as a registered community amateur sports club.

    We have discretion to give further relief on the remaining bill.

    For further details, please contact the Business Rates team.

  • Partly occupied property relief

    A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, the local authority has discretion to award relief in respect of the unoccupied part.

    For further details, please contact the Business Rates team.

  • Unoccupied property rating

    Business rates will not be payable in the first three months that a property is empty (or the first six months for industrial premises).

    After this period, empty rate is charged at 100 per cent of the bill.

    There are a number of exemptions from the empty rate:

    • listed buildings
    • small properties with rateable values of less than £2,600 from 1 April 2011

    For further details, please contact the Business Rates team.

  • Hardship relief

    We have discretion to give relief in special circumstances.

    For further details, please contact the Business Rates team.

  • Non-profit making organisation relief

    We have discretion to give relief to non-profit making organisations.

    For further details, please contact the Business Rates team.

  • Re-occupation relief

    We will award 50 per cent relief for 18 months to businesses who reoccupy and trade from empty shops that have been vacant for more than 12 months.

    Relief will be available for 18 months from the first day the property becomes occupied, as long as the first day falls before 31 March 2016, subject to it remaining continuously occupied. The eligibility for the relief and the relief itself will be assessed and calculated on a daily basis.

    Under this scheme the relief offered for each property is 50 per cent of the business rates liability after any mandatory or other discretionary reliefs (other than retail relief) have been applied.

    For more information on eligibility, visit Appendix 1 of the Council decision on additional business rate reliefs.

  • Retail relief

    We will award up to £1,000 rate relief for occupied shops, restaurants, cafes and pubs/bars with a rateable value of £50,000 or less.

    The relief will be valid for two financial years – 2014/15 and 2015/16.

    For more information on eligibility, visit Appendix 1 of the Council decision on additional business rate reliefs.

  • New-build empty property relief

    We will award 100 per cent empty rate relief for unoccupied newly built properties for a total of 18 months from the date of completion.

    This relief will be awarded for properties which are completed after 1 October 2013 and before 30 September 2016.

    We will award the relief in line with the detailed guidance issued by the Department for Communities and Local Government.

Contact us

Email: business.rates@dacorum.gov.uk
Business rates telephone helpline: 01442 228268