Below is a list of Business Rates relief that can be applied
for. Please click on the link for further details.
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.
Small Business Rates Relief
This is available at 50% for ratepayers
occupying single properties with a rateable value up to £5,999,
with relief declining in percentage terms on a sliding scale until
it is 0% at £12,000.
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 RV's 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 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. An application for
relief must be submitted in writing to the local authority within 6
months of the end of the financial year to which it relates.
As of 1st April 2009, there is no
requirement for the property to be in occupation on the first day
of each financial year but must meet the criteria for each day
relief is claimed.
Charity & Registered Community Amateur
Sports Club Relief
Charities and Registered Community Amateur
Sports Clubs are entitled to 80% 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. The local authority has discretion to give further
relief on the remaining bill.
Non-Profit Making Organisation
Relief
The local authority has discretion to give
relief to Non-Profit Making Organisations.
Rural Rate Relief
With effect from 1st April 2010 the thresholds
for rural rate relief will increase
To qualify for the 50% mandatory rate
relief, the property must:
- Be within the boundaries of the designated rural area;
- Be in a qualifying rural settlement of 3000 people or
less.
- Be the only general store, the only post office or a food shop
and have a rateable value of less than £8,500, OR
- Be the only public house of the only petrol station and have a
rateable value of less than £12,500.
- Be the only general store, the only post office, the only
public house or the only petrol filling station in the settlement
but not necessarily the only food shop.
- The property has to be occupied.
An eligible ratepayer is entitled to relief at
50% of the full charge whilst the Council also has discretion to
give further relief on the remaining bill.
The Discretionary Scheme
The Council will be able to grant additional
relief up to 100% to any:
Food shop
General store
Post office
Public house or
Petrol filling station that qualifies for
mandatory rate relief.
In addition, the Council may also grant up to
100% discretionary rate relief to any rural business provided
that:
It is within the boundaries of a designated
rural area and qualifying settlement;
It has a rateable value of not more than
£14,000;
It is used for purposes which are of benefit
to the local community; and
It is reasonable for the Council to make such
a decision having regard to the interests of persons liable to pay
council tax set by it.
Relief is not limited to any particular type
of business. It does not have to be the only such
shop or business in the settlement. For example, where
there are two general stores, post offices, public houses or petrol
filling stations, which would disqualify them both from mandatory
relief, each could qualify for discretionary relief.
Authorities may consider applications for
discretionary rate relief which are received during a financial
year and up to six months after the end of that year.
Hardship Relief
The local authority has discretion to give
relief in special circumstances.
Should you have any further queries or
require an application form please click on the links below or
contact Revenues and Benefits Services.
Contacts
| Business Rates
Enquiries |
Revenues &
Benefits |
| Telephone: (01902) 696664 |
South Staffordshire Council |
| Fax: (01902) 696630 |
P.O. Box 1644 |
| Email: taxation@sstaffs.gov.uk |
Wolverhampton |
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WV8 12F |
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