Rate relief

Rate relief is not granted automatically. It is the responsibility of eligible businesses to apply for rate relief. Please ensure that you make an application if you think you are eligible.

Extra Help with Rates in 2017

The rateable values of all non-domestic properties were recently reassessed by the Valuation Office Agency (VOA); the new values came into effect from 1 April 2017. 

In the Spring Budget, the Chancellor announced three new Government funded reliefs to help reduce the impact of business rate increases following the revaluation.  

  • Supporting small businesses
  • New business rate relief scheme for pubs
  • New discretionary relief scheme

Supporting small businesses

This scheme supports small businesses which, as a result of the revaluation, lost some or all of their small business rate relief or rural rate relief and as a result are facing an increase in their bill of over £600.00 per year.

Assistance for public houses

This relief applies for one year only to occupied properties. Eligible properties with a rateable value of less than £100,000 will receive up to £1,000 relief.

Your licensed premises must be open to the general public without requiring membership or residency, allow free entry, allow drinking without requiring food to be consumed and permit drinks to be consumed in person at the bar without relying on table service.

Hotel bars would qualify provided they are open and welcome non-residents.

Discretionary Funding to assist businesses

A discretionary funding pot of £300 million has been made available nationally. It is payable over 4 years to enable billing authorities to support those facing the steepest increases in their Business Rates.  The Council’s scheme has been designed to help businesses with a rateable value of less than £200,000 who are facing an increase of over £600.00 this year.  The ratepayer must have been in occupation on 31st March 2017.

State Aid

The award of these reliefs must comply with EU law on State Aid.  The application form requires you to confirm that you have not received any other State Aid that exceeds in total €200,000, under the De Minimus Regulations EC 1407/2013.  When considering the total amount of State Aid you have received, you should include any other Business Rates Relief you are being granted for premises other than the one which your application relates to.

Further information on State Aid law can be found at https://www.gov.uk/state-aid. 

Application forms to include a State Aid Declaration were issued in June to businesses we identified as possibly meeting the criteria.

However, we encourage all business to check their eligibility by calling our Business Rates team on 01285 623034.  

Small business rate relief

From 1 April 2017 businesses occupying premises with a rateable value of less than £50,000 will automatically have their rates calculated using the small business rate multiplier. Eligible businesses occupying premises with a rateable value of less than £15,000 can apply for small business rate relief to receive a further discount on their rates bill.  

Small business rate relief is only available on one property, to ratepayers who either:

  • occupy one property; or
  • one main property and other additional properties, providing those additional properties have rateable values less than £2,900 and the total rateable value of all the properties is under £20,000.

Small business rate relief is protected for up to 12 months for businesses that take on additional property with a rateable value over £2,900.

Calculation of small business rate relief 

Between 1 April 2017 and 31 March 2018:

  • eligible businesses in premises with a rateable value of up to £12,000 will be entitled to 100% relief on their rates bill.
  • for premises with a rateable value between £12,000 and £15,000 the relief will decrease in percentage terms on a sliding scale, reducing to 0% at a rateable value of £15,000.
  • Businesses with rateable values under £15,000 must apply for small business rates relief in order to benefit. 

Rate relief for rural businesses

Certain types of business in rural settlements with a population below 3,000 may qualify for 100% rate relief.

To qualify the property must be occupied and be the only:

  • general store, post office or food shop with a rateable value of less than £8,500
  • public house or petrol filling station with a rateable value of less than £12,500.

In addition, the Council also has discretion to give up to 100% relief to any other business with a rateable value less than £16,500 in a rural settlement with a population below 3,000, if it is satisfied that the business is of benefit to the community and having regard to the interests of its council tax payers.

Charity and registered Community Amateur Sports Club (CASC) 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 Council has discretion to give further relief on the remaining bill.

To register as a CASC please:

Discretionary relief

The Council has discretion to give relief on all or part of any rate bill for property occupied by certain non-profit making bodies. We can also consider giving rate relief in cases of hardship or where part of a property is unoccupied for a very short period.

Interaction with other reliefs

If your premises are eligible for charitable, rural and small business rate relief you will only receive the charitable or rural rate relief. 

To find out more or to apply for any of the rate relief above please: 

Cotswold District Council
Trinity Road
Cirencester
Gloucestershire
GL7 1PX