Small Business Rate Relief
Small Business Rate Relief
Following a review, the Government has acknowledged that more assistance should be given to small, single property businesses, and has consequently introduced the Small Business Rate Relief Scheme (SBRR).
The scheme was introduced on 1st April 2005 and is available to businesses meeting the qualifying criteria.
The scheme will be funded by a supplement on the rate bills of ratepayers who do not meet the criteria.
Who Qualifies?
- Ratepayers who only occupy 1 property in England with a rateable value of less than £10,000, or ratepayers who only occupy one main property in England with a rateable value less than £10,000 and other additional properties, providing those additional properties have rateable values less than £2,200 and the total value of all the properties is below £15,000.
- Ratepayers who meet the criteria but their rateable value is above £10,000 and below £15,000 will be within the "buffer zone". Although these ratepayers will not qualify for small business rate relief, their rate bill will be calculated on the small business non-domestic rating multiplier.
- Ratepayers can only claim relief in respect of one property.
- Ratepayers must meet the criteria on the first of April of the relevant year and on every chargeable day for which they are claiming relief.
How Much Relief Will I Get?
- Eligible properties with a rateable value of less than £5,000 will receive 50% relief. This relief will decrease on a sliding scale of 1% for every £100 in rateable value over £5,000 and up to £10,000, at which point no relief is applicable.
- In addition, eligible properties will have their rate bill calculated on the small business non-domestic rating multiplier.
Applying for small business rate relief.
Applications for the financial-years: 2005/06 and 2006/07 can no longer be submitted (unless the rateable value of your property is altered and the property subsequently meets the small business rate relief criteria, an application for such relief can be submitted up to six months after the date of alteration).
- Applications for the financial-years; 2007/08 - 2009/10 can be submitted up to and including 30th September 2010.
- If the rateable value of a property is altered and the property subsequently meets with the small business rate relief criteria, an application for such relief can be submitted up to six months after the date of notification of the alteration.
- Ratepayers within the "buffer zone" must submit an application in order for their rate bill to be calculated on the small business non-domestic rating multiplier.
- The application must be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer. This means, where the ratepayer is a:
- a partnership, a partner of that partnership;
- a trust, a trustee of that trust;
- a body corporate, a director of that body, and
in any other case, a person duly authorised to sign on behalf of the ratepayer.
Notification Of Changes
A condition of entitlement to Small Business Rate Relief will be that a ratepayer must notify the billing authority of particular changes in circumstances that may affect their entitlement to the relief, within four weeks starting on the day after the change occurred. These changes are:
- increases in the rateable value of a property occupied by the ratepayer which is not in the area of the billing authority granting Small Business Rate Relief - these changes will have to be notified in writing; and
- the ratepayer coming into occupation of any property which is not mentioned in their application for relief - these changes will have to be notified through a fresh application for relief.
If compliance is not made in accordance with the criteria or no application is made, small business rate relief will not be awarded and your rate bill will be calculated on the relevant non-domestic rating multiplier.
If you meet the criteria, please click here for an application form 26.92 KB 
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 Exchequer and Support Services (Business Rates Section) Tameside MBC Council Offices Wellington Road Ashton under Lyne Lancs OL6 6DL View local map 
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 0161 342 2045
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 0161 342 4416
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