Relief and exemptions
Reliefs and exemptions
Temporary reliefs and exemptions
Introduced from 1 April 2015
Introduced from 1 April 2014
- Retail properties with a rateable value of £50,000 or less (up to £1,000 discount)
- State Aid de minimis limits
- New occupiers of empty retail premises (50% discount)
- Newly built empty property exemption.
- Small Business Rate Relief
- Empty Property Rate Exemptions
- Partly Occupied Property Relief (Section 44a)
- Charity Relief and Registered Community Amateur Sports Club Relief
- Rate Relief for Businesses in Rural Areas
- Mandatory Rural Rate Relief
- Discretionary Rural Rate Relief
- Discretionary Rate Relief
- Transitional relief
Flooding: What help is available?
New Employment Space Discount
This is a new scheme effective from 1 April 2015 providing relief of 100% on any increase in rates liability for the first year for businesses expanding or starting up in new premises in Calderdale.
To be eligible for discount under the scheme the applicant must be either, a new business start up in Calderdale, a business relocating to Calderdale from outside the district or an existing business expanding within Calderdale. All business types are eligible for consideration although the type of business must in the overall interests of the local community.
In addition, any investment would need to involve:
- The occupation of new premises or the creation of additional floor space for employment use
- A resulting increase in rateable value, and
- A commitment to a minimum 3 year lease period or to the purchase of the property
There is a also a requirement that the proposed property investment would not go ahead without a business rate discount.
Retail properties with a rateable value of £50,000 or less
Business rates relief of up to £1,000 for the year 2014 / 15 and up to £1,500 for the year 2015 / 16 is available to all businesses who occupy retail premises with a rateable value of £50,000 or less, that are wholly or mainly being used as shops, restaurants, cafes and drinking establishments, up to state aid limits.
Detailed guidance including a full list of qualifying retail properties can be found at GOV.UK, on pages 5-8 of Business Rates: retail relief guidance |.
If you believe you may be entitled to this relief, please complete the Retail Relief application form [PDF file 103KB]|.
State Aid de minimis limits
Some financial aid is allowed if the total amount of funding received by an organisation does not cumulatively exceed €200,000 over a three year period under the state aid ‘de minimis’ rules.
Further information can be found by visiting State aid|.
New occupiers of empty retail premises (50% discount)
In order for premises to qualify it must have been continuously unoccupied for at least 12 months prior to occupation. This relief will take the form of a 50% discount from business rates for a period of up to 18 months from the first day the property became occupied between 1 April 2014 and 31 March 2016, subject to the business continuing to meet the eligibility criteria.
If you believe you may be entitled to this relief, please complete the Reoccupation Relief application form [PDF file 27KB]|.
Newly built empty property exemption
All newly built empty commercial property completed between 1 October 2013 and 30 September 2016 may be awarded exemption from empty property rates for the first 18 months, up to state aid limits. Properties that will benefit from the relief will be all unoccupied non domestic properties that are wholly or mainly comprised of qualifying new structures.
At the end of the 18 month period, the funding of the relief will end. If the property continues to be unoccupied then empty rates will be payable in the normal way.
Further guidance can be found at GOV.UK, on pages 9-11 of Business Rates: new build empty property guidance|.
Small Business Rate Relief
Any ratepayer who occupies a single non-domestic property within England, where the rateable value is less than £12,000 will be entitled to relief. The rate of relief will decrease from 100% to 0% for properties with a rateable value between £6,001 and £12,000. Qualifying businesses with a rateable value of less than £6,000 will receive 100% relief.
Properties with Rateable Values between £12,001 and £17,999 will automatically have their rates calculated using the lower small business non-domestic multiplier but will not qualify for any percentage relief.
Information on the current multipliers can be found on the current Business Rate multipliers|.
The government introduced a temporary measure from 1 April 2014 so that businesses in receipt of the relief will keep it for an additional year if they take on an additional property that would previously have caused them to lose it. Entitlement to relief will cease 12 months after the date of occupation of the additional property.
If you occupy a main property with a rateable value of less than £12,000 but also occupy other properties each with rateable values under £2,600 and the total rateable value of all them does not exceed £17,999, relief can still be claimed in respect of the property with the highest rateable value.
More information on small business rate relief can be found by visiting Small business rate relief|.
If you believe you may be entitled to this relief, please complete the Small business rate relief [PDF file 243KB]|.
Empty Property Rate Exemptions
For the first 3 months that a business property is empty, or 6 months in the case of industrial property, no business rates will be payable. If a property is still empty at the end of this period, most businesses will be required to pay full business rates.
Further information can be found at Exempted buildings and empty buildings relief|.
Partly Occupied Property Relief (Section 44a)
Where a property is partly occupied for a short time, in certain circumstances, we can apply to the Valuation Office Agency to award a temporary reduction for the part that is not in use. This relief is known as Section 44(a) and can only be awarded for a maximum of 3 months, or 6 months in the case of industrial properties.
If you think that you may be entitled to relief, please complete and return the application form, Application for relief for partially occupied properties [PDF file 72KB]|.
Charity Relief 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 the Charity or the Club and is wholly or mainly used for charitable purposes or as a registered Community Amateur Sports Club.
If you think that you may be entitled to relief, please complete and return the application form, Charity rate relief application form [PDF file 64KB]|.
Rate Relief for Businesses in Rural Areas
Certain types of properties that lay within a settlement with a population below 3,000 and that meet the qualifying criteria may be entitled to rural rate relief. There are two elements to rural rate relief.
Mandatory Rural Rate Relief
Shops, including post offices, public houses and petrol stations with a rateable value of up to £8,500 that are within a designated rural settlement and sell food for human consumption qualify. Under the Act, "food for human consumption" excludes confectionery and catering such as takeaways. The relief is 50% which is funded by central government.
For further details see Rural rate relief|.
Discretionary Rural Rate Relief
The scheme gives the authority the discretion to allow relief for any rural business that is within a designated rural settlement if:
- The rateable value of the property is £16,500 or less
- The property is used for purposes which are of benefit to the local community and it would be reasonable to allow relief having regard to the interests of Council Tax payers. This is because the relief is partly funded by Council Tax receipts.
Transitional relief helps to reduce the impact of sudden and significant rises in rates bills following revaluations. Changes to rateable values following a revaluation will mean that ratepayers have to pay slightly more or slightly less for their Business Rates.
If, as a result of the most recent revaluation there is a large rise or drop in the rateable value of your property, the increase or decrease in your bill will be phased in over a number of years by adding or deducting a fixed percentage. The figure is then adjusted by the inflation rate for each financial year.
Extension to Transitional arrangements
The Chancellor in his Autumn statement on 3 December 2014 announced a two year extension to the transitional relief scheme which ended on 31 March 2015. The scheme applies to qualifying properties with a rateable value up to and including £50,000. As a result of this measure, small properties with a rateable value of less than £18,000 that would otherwise face bill increases above 15% and medium sized properties with a rateable value of £50,000 or less that would otherwise face bill increases above 25% will benefit.
This measure will not affect ratepayers in transition to lower bills whose scheme ended on 31 March 2015.
For further details see Transitional rate relief|.