Ryedale District Council

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Business rate relief

All the criteria below is effective from 1 April 2017 onwards. For details surrounding relief eligibility and thresholds prior to 1 April 2017, please submit an Enquiry Form or telephone 01653 600666.

 

For those that would otherwise see significant increases in their rates liability, the Government has put in place a £3.6 billion transitional relief scheme to limit and phase in changes in rate bills as a result of the 2017 revaluation.

To help pay for the limits on increases in bills, there also have to be limits in reductions in bills. Under the transition scheme, limits continue to apply to yearly increases and decreases until the full amount is due (rateable value times the appropriate multiplier). The scheme applies only to the bill based on a premises at the time of the revaluation.

If there are any changes to the rateable value after 1 April 2017, transitional arrangements will not normally apply to the part of a bill that relates to any increase or decrease due to those changes. Changes to your bill as a result of other reasons (such as changes to the amount of small business rate relief) are not covered by the transitional arrangements.

The transitional arrangements are applied automatically before any other eligible reliefs and are shown on the front of your bill where applicable. Further information about transitional arrangements and other reliefs may be obtained from the Council or the GOV.UK website.

 

Registered charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes. Relief is given at 80% of the full rate bill, and individual Councils have discretionary powers to give further relief on the remaining balance. Councils also have discretion to give relief on all or part of any rate bill for property occupied by certain non-profit-making bodies. Rate relief can also be considered in cases of hardship or where part of a property is not in use for a short period of time.

Full details are available in the Discretionary Non-Domestic Rate Relief Policy (PDF, 55 pages, 394kb)

To apply, please complete our NDR mandatory and discretionary rating relief online form.

 

Sports Clubs registered with the Inland Revenue as Community Amateur Sports Clubs (CASCs) are eligible for mandatory rate relief of 80% of the full bill. Billing authorities can also top up the relief at their discretion, effectively granting CASCs the same rights to rate relief as registered charities.

To apply, please complete our NDR mandatory and discretionary rating relief online form.

 

Businesses with Rateable Values below the relevant threshold may be eligible to qualify for Small Business Rate Relief provided they meet the necessary criteria. All occupied business premises with a rateable value of less than £51,000 are automatically entitled to their charge being calculated on the Small Business Rate Multiplier for the relevant financial year. In addition to this, a reduction of up to 100% may be applicable dependant on the Rateable Value of the qualifying hereditament (premises). The criteria are as follows:

  • Ratepayers who pay Business Rates for one occupied property in the Non-Domestic Rating List with a Rateable Value of less than £15,000.
  • Ratepayers who pay Business Rates for more than one occupied property, but whose total Rateable Value on all occupied properties do not exceed £20,000. In these cases, a ratepayer can claim against the largest assessment only. In addition to this, the individual Rateable Values of the smaller occupied hereditaments must not exceed £2,900 each.

Eligible hereditaments will receive relief as follows:

  • 100% for businesses with a Rateable Value of less than £12,000
  • 99% to 1% for businesses with a Rateable Value between £12,000 and £14,999 which is calculated on a sliding scale. Please see the PDF available from Bankier Sloan Chartered Surveyors for an indicative calculation of the amount of relief that may be applied.

Please note that hereditaments that are not occupied for Business Rates purposes are not eligible to receive Small Business Rate Relief. They remain subject to the Empty Property Rate Regulations.

In cases where a ratepayer is making an application on an occupied hereditament but is also responsible for a premises that is unoccupied, then the property subject to Empty Property Rates is ignored when determining the application. In the event the empty premises becomes occupied, it is the responsibility of the ratepayer to advise the Local Authority of the change in circumstances and state that Small Business Rate Relief is in effect on another premises.

One-Year Extensions For Business Expansion

If a ratepayer is in receipt of Small Business Rate Relief and then takes on an additional Non-Domestic Rated hereditament that would exceed the qualifying criteria as stated above, then the Government allows for Small Business Rate Relief to remain in place on the original qualifying hereditament for one calendar year from the date that it would normally have ceased to qualify.

Apply online for Small Business Rate Relief.

 

Certain types of premises in a rural settlement with a population below 3,000 may be entitled to relief. The property must be the only general store, the only post office or a food shop with a rateable value of less than £8,500; or the only public house or the only petrol station and have a rateable value of less than £12,500. The premises must be occupied in order to be considered for rural relief.

An eligible ratepayer is entitled to relief of 100% of the full charge. The local authority can give relief on certain other occupied property in a rural settlement where the rateable value is less than £16,500. Details of the Council's policy to allow discretionary rural relief can be found in our Discretionary Non-Domestic Rate Relief Policy (PDF, 55 pages, 394kb).

Apply online for Rural Rate Relief.

 

We may consider applications to grant relief under Section 44a of the Local Government Finance Act 1988 to reflect partial occupation in instances where there is phased vacation/occupation. Claims for retrospective periods will not be considered.

All claims must be made in writing or via email to Business Rates. Floor plans and measurements must be provided and include the start date, estimated timescale and the reason for the application.

 

The Council has been allocated a limited fund to grant relief to ratepayers who have seen significant increases in amounts payable as a result of the 2017 revaluation. The transitional relief scheme limits increases on those who have seen their rateable value increase from 1 April 2017. For 2017/18, businesses that have a rateable value of £20,000 or less are capped to 5% + inflation. Medium businesses that have a rateable value of between £20,001 to £100,000 are capped to 12.5% + inflation and large businesses that have a rateable value greater than £100,000 are capped to 42% + inflation.

The council has approved policy to automatically grant additional relief to medium businesses that have seen their bill increase by more than 8% in 2017/18 and also to large businesses with a rateable value up to £200,000, that have seen their bill increase by more than 15% in 2017/18.

Businesses with a rateable value of £20,000 or less, who have been affected by an increase in charge as a result of the 2017 revaluation and do not receive a mandatory relief, have also been awarded a discretionary reduction to cap any increase to a maximum of 0.5% compared to the previous year.

Any relief granted will be applied for a total period of 4 years as follows:

  • 2018/19 50% of the amount of discretionary relief awarded in 2017/18
  • 2019/20 50% of the amount of discretionary relief awarded in 2018/19
  • 2020/21 10% of the amount of discretionary relief awarded in 2019/20

For full information, please refer to the Discretionary Non-Domestic Rate Relief Policy (PDF, 55 pages, 394kb).

 

Occupied public houses with a rateable value up to £100,000 will receive relief of £1,000.00 for the 2017/18 financial year.

 

As a result of the 2017 revaluation, some businesses who previously received either small business rate relief or rural rate relief have found themselves outside the qualifying criteria to continue to receive a reduction under these schemes from 1 April 2017. The transitional relief scheme does not provide support in respect of businesses who have lost either small business rate relief or rural rate relief and therefore a new scheme has been made available to ratepayers in this circumstance from 1 April 2017. At present, we are awaiting an update from our software suppliers in order to administer supporting small business relief which we anticipate will be provided in September 2017. Once available, relief will automatically be applied to accounts that have been identified as eligible.

For full information regarding the levels of reduction, please refer to the Discretionary Non-Domestic Rate Relief Policy (PDF, 55 pages, 394kb).

 

For further information, please complete an Enquiry Form or contact the Revenues and Benefits department on 01653 600666.

 

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Ryedale District Council
Ryedale House, Old Malton Road
Malton, North Yorkshire
YO17 7HH

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