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Business rates reliefs

This provides information about reliefs to Business Rates customers. It also includes changes to small business rates levels introduced in the last budget.

The following reliefs are available to ratepayers:

Small business rate relief

The current rateable value threshold for small business rate relief is £6000. The maximum amount of relief that can be awarded is 100% for properties with a ratable value of less than £6,000 and where the ratepayer occupies it as their sole property. Properties with a rateable value between £6,000 and £12,000 are entitled to a proportion of relief up to 100%. Properties with a rateable value of between £12,000 and £18,000 will not receive any relief but will still benefit from the lower rate multiplier.

** The government recently announced in the March 2016 budget that the scheme to award a maximum of 100% relief for qualifying properties will be made permanent from 1 April 2017. They also announced a change to the threshold bands. From April 2017, the threshold for awarding a maximum of 100% relief will be increased to £12,000. Properties with a rateable value between £12,000 and £15,000 will be entitled to a proportion of the 100% relief. Those properties with a rateable value between £18,000 and £51,000 will be charged the small business rate relief multiplier instead of the full multiplier

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

From 1 April 2012 it is not necessary to complete a paper application form. If you would like to apply for small business rate relief simply

contact us on 01205 314413

visit the council offices at Municipal Buildings, West Street, Boston.

or email us at businessrates@boston.gov.uk

Charity and registered community amateur sports club relief

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

We have the discretion to allow further relief on the remaining amount. This is called discretionary rate relief. Please contact us for further information.

Non profit making organisation relief

We have the discretion to award discretionary rate relief to non-profit making organisations.

Please contact us for further information if you think you may qualify.

Hardship relief

We also have the discretion to award hardship rate relief in exceptional circumstances.

Please contact us for further information or advice or view link below

Rural rate relief

Certain types of properties in a defined rural area with a population below 3000 may be entitled to rural rate relief. The property must be the only general store, the only post office, or the only food shop and have a rateable value of less than £8,500. Or if it is the only public house or petrol filling station the rateable value must be less than £12,500.

The property has to be occupied. If you are eligible to receive this relief the amount awarded is 50% of the full charge. We have discretion to award further relief on the remaining 50% of the bill. This is called discretionary rate relief, you can view this below.

In addition to this, we can sometimes award relief on certain other occupied properties in a rural settlement where the rateable value is less than £16,500.

Please contact us for further information.

Click on the rural settlement list for our list of rural settlements this can be found within useful links. This list is reviewed annually and comes into force on 1st April each year.

Exemptions from empty property rating

Business rates is not normally paid for the first 3 months that a property is empty. This is extended to 6 months if the property is industrial. After this period rates are payable in full unless the unoccupied property rate has been reduced by the Government. In most cases the unoccupied property rate is zero for properties owned by charities or community amateur sports clubs in addition, there are a number of other exemptions from the empty property rate such as listed buildings, please contact us for further details.

Flood Relief

The government announced on the 12th February 2014 rates relief for premises that have been flooded. This relief can be awarded awarded for up to 3 months at 100% for occupied premises only. If you would like further information about how to apply for this relief please contact Business Rates Section.

Empty property exemption for newly built commercial property

With effect from 1 October 2013 until 30 September 2016 any newly completed commercial property during that period is entitled to up to 18 months exemption from empty property rating. Please contact our business rates section for further information

Related documents

Size Name
[243kb] -pdf Discretionary Rate Relief Policy _Final_[1] Discretionary Rate Relief
[53kb] -pdf Hardship Relief Policy - Approved at Cabinet 27.01.10[1] Hardship relief policy
[61kb] DRR Review Form DRR Review Form
[100kb] DRR inital application DRR inital application
[249kb] Business rates Flood Relief Application form Application for Flood Relief on Business Property
[249kb] Retail Relief Application Form Retail Relief Application Form

The documents in this section are in Adobe Acrobat format (pdf). You will need Acrobat Reader to view these files which can be downloaded from the Adobe website free of charge.