Business rates support

2. Discretionary Relief scheme

The government announced the establishment of a £300 million discretionary fund over four years from 2017/18 to support those businesses that face the steepest increase in their business rates bills as a result of the revaluation that came into effect from 1 April 2017.

Councils are expected to use their share of the £300 million funding to develop their own discretionary relief scheme to deliver targeted support to the most hard pressed businesses.

Our share of the fund is:

  • 2017/18 - £336,870
  • 2018/19 - £164,000
  • 2019/20 - £67,000
  • 2020/21 - £10,000

Our Scheme

Relief will be applied in circumstances where:

  • the rateable value of the hereditament for which relief is being claimed is £200,000 or less; and
  • the rates payable has increased for 2017/18 compared to 2016/17 as a direct result of the revaluation; and
  • the increase in rates payable is £200 per year or more; and
  • the relevant property is occupied; and
  • an application has been submitted along with any relevant supporting information

Relief will not be applied in circumstances where:

  • the hereditament is unoccupied
  • there is evidence that the hereditament is subject to an intermittent occupation scheme where the ratepayer is trying to mitigate their ongoing tax liability
  • the hereditament is a national company, national charity or public body; and
  • hereditaments wholly or mainly used as betting shops, payday loan shops, established for gambling purposes, pawnbrokers, shisha bars or sex shops

Award period

The award period will be for a maximum of one year ending on 31 March 2018.

We will write to you if our records show that you may be entitled to receive relief in 2017/18 based on the qualifying criteria set out in our local scheme.

You will need to return your application form to receive relief. If you're entitled to relief then we'll send you a revised bill.

You will be invited to submit a further application for relief in year’s two to four of the scheme. Each application will be considered on its own merits and in accordance with the available funding in the relevant year.

If an application is not received in the relevant year then no further applications will be considered for the remaining years of the scheme.

Amount of relief

  • 2017/18 – 70% of the increase in rates payable resulting from revaluation
  • 2018/19 – 35% of the increase in rates payable resulting from revaluation
  • 2019/20 – 15% of the increase in rates payable resulting from revaluation

Changes in liability

Changes in the rateable value may occur during the course of the year either as a result of material changes to the rateable value of the property or as a consequence of an appeal. Where this happens the relief awarded will be recalculated on the basis of new liability. This may result in an increase in award or an overpayment of award. Where an overpayment occurs the money will be recovered.