Small Business Rate Relief Scheme

From 1st April 2012 the scheme has been divided into 2 separate elements:

• All non domestic properties* with a rateable value of less than £18,000 will automatically have their bill calculated using the (lower) small business non-domestic rating multiplier rather than the full multiplier - you no longer need to apply.
  
  To claim for a period before 1st April 2012 ratepayers will still need to apply to receive the lower multiplier. However please |use the single form (for your convenience you only need to tell us once. Using the information requested in the form we will treat it as the required application for this element).
  
  * nb unoccupied properties or those qualifying for another mandatory relief do not qualify.for this relief under the government's scheme rules.
  
  
• In addition, provided the sole or main property is shown in the rating list with a rateable value of up to £12,000, the ratepayer can receive a percentage reduction in their rates bill for this property (up to a maximum of 50% for a property with a rateable value of £6,000 or less).
  
  The government temporarily doubled this relief for the period to 30 September 2011 but further extended the period to 31 March 2013 in the autumn budget 2011 (e.g. the maximum relief is temporarily 100% not 50%).
  
  This additional relief is available to ratepayers who occupy either:
  (a) one property with a rateable value under £12,000, or
  (b) one main property with a rateable value under £12,000 and other additional
  occupied properties providing those additional properties each have a rateable value
  of less than £2,600 and the aggregate of all occupied properties is under £18,000.
  
  Ratepayers are asked to use our |form to claim their relief. As explained above, this will also be used as an application for the first mentioned element of the scheme (based on the lower multiplier) if you are claiming relief for a period before 1 April 2012.
  
  If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.
  
  Certain changes in circumstances will need to be notified to the council by the ratepayer (other changes will be picked up by the local authority). Changes that should be notified are:
  (a) the ratepayer taking up occupation of a property they did not occupy at the time of
  making their application for relief, and
  (b) an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief.
  
  Notification of these changes must be given to the Council within 4 weeks of the day after the day on which the change happened.