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1) Transitional Relief
Transitional Relief was introduced by the Government to soften the impact of a large increase or decrease in your Rateable Value (RV) at Revaluation. For example, a large increase in RV at revaluation will not necessarily result in a large increase in your rates bill, as the rates payable on your new RV will be ‘phased' in over one to four years, depending the size of the increase.
If your RV is affected by the Transitional Relief, the billing authority will calculate the appropriate rates payable automatically. In this instance, a rating appeal can still produce rates savings.
NOTE: Transitional Relief does not apply to Wales.
2) Small Business Rates Relief (SBRR)
ENGLAND
This is a new relief that came into effect on 1 April 2005 and is available to ratepayers with either:
- One property with an RV of less than £10,000
or
- One main property and other additional properties, providing the additional properties do not have individual RVs of more than £2,200, and the combined RV of all the properties is under £15,000 (or £21,500 in London)*
* The threshold for the combined RV is dependent on the location of the main property. The main property is the only one that will have the relief applied to it. The additional properties will have their charges calculated using the standard multiplier.
| Rateable Value (RV) |
Relief |
| Less than £5,000 |
50% |
| £5,000-£9,999 |
49%-1% (1% per £100 of RV) |
| £10,000-£14,999 (£10,000-£21,499 in London) |
Small Business Mulitplier |
| Above £15,000 (£21,500 in London) |
Large Property Supplement |
Eligible ratepayers must apply for the relief each year, including those with RVs of between £10,000 and £14,999 (or between £10,000 and £21,499 in London).
SCOTLAND
All non-domestic subjects in Scotland with an RV of £11,500 or less are eligible for a discount of between 5% and 50% on the rate poundage. The exact level of relief depends on:
- The total RV of all properties occupied by the rate-payer
- Whether or not the property is elegible for one of the existing, non-discretionary rate reliefs
| Rateable Value (RV) |
Relief |
| Less than £3,500 |
50% |
| £3,500-£4,499 |
40% |
| £4,500-£5,749 |
30% |
| £5,750-£6,999 |
20% |
| £7,000-£7,999 |
10% |
| £8,000-£11,500 |
5% |
WALES
There is currently no Small Business Rates Relief in Wales.
Material Change of Circumstances
Another possible ground for a reduction in rates is where there has been a material change in circumstances, for example:
- Building work disturbance, either on your property or any adjoining property, for greater than three months, where your turnover is affected
- Road works, as above
- Change to the property, such as part demolition or part vacation
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