Small business rate relief

What is small business rate relief?

Any ratepayer who occupies a single property within England, where the rateable value (RV) is less than £18,000 will be entitled to the following relief:

Rateable value of main property Period Amount of small business rate relief
£1 to £6,000 01/04/10 to 30/09/10 50% relief - and small business multiplier.
01/10/10 to 31/03/16 100% relief - and small business multiplier.
From 01/04/16 50% relief - and small business multiplier.
£6,001 to £12,000 01/04/10 to 30/09/10 50% relief reducing on a sliding scale of 1% per £120 RV over £6,000 - and small business multiplier.
01/10/10 to 31/03/16 100% relief reducing on a sliding scale of 1% per £60 RV over £6,000 - and small business multiplier.
From 01/04/16 50% relief reducing on a sliding scale of 1% per £120 RV over £6,000 - and small business multiplier.
£12,001 to £17,999 all Small business multiplier.

Rating multiplier

The small business non-domestic multiplier for the current and previous years can be found on the current multipliers page of the Valuation Office Agency website.

Please note that with effect from 1 April 2012 all occupied rate liabilities with a rateable value below £18,000 will automatically be calculated using the lower multiplier and that a signed declaration form is not required for this reduction only.

Other information

  • The relief will also apply where a ratepayer occupies a main property with an RV of less than £18,000 but has ancillary properties with RV's of less than £2,600 each, if the total RV of all properties does not exceed £17,999. In this case relief will only be applied to the one main property.
  • To remove a disincentive to growth, from April 2014, ratepayers will now receive their existing Small Business Rate Relief for 12 months where they occupy additional property which would usually disqualify them from.
  • If your rate liability includes a transitional adjustment, any entitlement to small business rate relief will be applied to the net balance.

How to get the relief

To get this relief please download and print Small Business Rate Relief Declaration (pdf, 132 KB) (opens new window) and send it to:

Business Rates Local Taxation (100TS), PO Box 3176, Bristol BS3 9FS.

Backdating

Relief can be backdated to the April 1, 2010 if applicable.

Reasons you may not be entitled

  • If you are in receipt of Mandatory Charitable Rate Relief you will not be entitled to Small Business Rate Relief.
  • If you are in receipt of either exemption or relief from Empty Property Rates you will not be entitled to Small Business Rate Relief.

Changes to your circumstances

  • Should you be awarded small business rate relief but your circumstances change so that you no longer fulfil the conditions you must tell us immediately.
  • If there is a change in rateable value of any property you occupy either inside or outside of the Bristol billing authority after submitting the application you must tell us within four weeks of the change occurring.
  • If you take occupation of another business premises in England after submitting the application you must tell us within four weeks of the change occurring.