How to claim Business Rates relief

Types of business rates relief

If you are contacted by any person or company who offers to appeal against your Business Rates on your behalf, you may wish to check the Valuation Office Agency page on agents for advice before making any commitment.

You are able to make an application for an exemption or relief free of charge. Please contact the Business Rates department on 0300 330 7000 if you wish to discuss how to make a claim.

Expanded Retail Discount


At the Budget on 3 March 2021, the Chancellor announced that the Government would provide additional business rates support for eligible retail, hospitality, leisure, and nursery businesses in England occupying a qualifying property.
As temporary measure for 2021/22 he announced that:
• The Expanded Retail Discount (2020/21) will be extended for three months for eligible properties, at 100% relief, uncapped, for the period 1 April 2021 to 30 June 2021.
• From 1 July 2021 to 31 March 2022, the Expanded Retail Discount would apply at 66% relief for eligible properties in the scheme, with a cash cap of £2m for businesses that were required to close as at 5 January 2021, and up to £105,000 for business permitted to open at that date.

Eligible ratepayers will have this discount applied to their 2021/22 demand automatically.  This will show the discount as being applied for the whole of the financial year.  However, a revised demand will be issued in June for the charge remaining from 1st July 2021 to 31st March 2022.  At this time ratepayers will be able to apply for the 66% relief. 

You may only claim up to £2 million of Expanded Retail Discount in 2021/22 for hereditaments which, based on the coronavirus rules at 5 January 2021, would have been required to closed and £105,000 for other eligible properties (up to a cap of £2 million for all properties).
This cash cap applies at a Group company level (so holding companies and subsidiaries cannot claim up to the cash cap for each company) and also to organisations which, although not a company, have such an interest in a company that they would, if they were a company, result in its being the holding company. Find further details of the cash cap at https://www.gov.uk/government/publications/business-rates-expanded-retail-discount-2021-to-2022-local-authority-guidance

Businesses may choose to opt out of support by providing billing authorities notification of their request to refuse support, per eligible hereditament.

The government and West Northamptonshire Council will not tolerate any business falsifying their records or providing false evidence to gain this discount, including claiming support above the cash cap. A ratepayer who falsely applies for any relief,
or provides false information or makes false representation in order to gain relief may be guilty of fraud under the Fraud Act 2006.


Nursery Discount


At the Budget on 3 March 2021, the Chancellor announced that the Government would provide additional business rates support for eligible nursery businesses in England occupying a qualifying property.

As temporary measure for 2021/22 he announced that:

• The Nursery Discount (2020/21) will be extended for three months for eligible properties, at 100% relief, uncapped, for the period 1 April 2021 to 30 June 2021.
• From 1 July 2021 to 31 March 2022, the Discount would apply at 66% relief for eligible properties in the scheme, with a cash cap of £2m for businesses that were required to close as at 5 January 2021, and up to £105,000 for business permitted to open at that date.

Eligible ratepayers will have this discount applied to their 2021/22 demand automatically.  This will show the discount as being applied for the whole of the financial year.  However, a revised demand will be issued in June for the charge remaining from 1st July 2021 to 31st March 2022.  At this time ratepayers will be able to apply for the 66% relief. 

Businesses may choose to opt out of support by providing billing authorities notification of their request to refuse support, per eligible hereditament.

The government and West Northamptonshire Council will not tolerate any business falsifying their records or providing false evidence to gain this discount, including claiming support above the cash cap. A ratepayer who falsely applies for any relief, or provides false information or makes false representation in order to gain relief may be guilty of fraud under the Fraud Act 2006

 

Small business rate relief

Find out about small business rate relief.

If you do not already receive the relief and you think that you are eligible, contact us on 0300 330 7000 or you can download an application form.

Rural rate relief

You can get relief if your business is in a rural area with a population below 3,000 and is:

  • the only village shop or post office with a rateable value of up to £8,500
  • the only public house or petrol station with a rateable value of up to £12,500

Charitable rate relief

Where a non-domestic property is occupied by a charity (or trustees for a charity), and is used wholly or mainly for charitable purposes, the charity or trustees are entitled to mandatory rate relief of 80% of the full rate bill or of the transitional bill where the transitional arrangements apply.

Clubs registered with the Inland Revenue Sports Club Unit as Community Amateur Sports Clubs (CASCs) are entitled to the same rate relief as charities.

Download a charitable rate relief application form.

Discretionary rate relief

Download the guidelines.

Transitional adjustments

Transitional adjustments are limits on how much your Business Rates bills may go up or down each year.

Find out more about transitional adjustments.

Part-occupied relief

We have the discretion to allow rate relief where a property is partly occupied for a temporary period.

Find out more about part-occupied relief.

Exempted buildings

Certain properties are exempt from business rates. These include:

  • Agricultural land and buildings, including fish farms
  • Use of buildings for training or welfare of disabled people
  • Buildings registered for public religious worship or church halls

Empty rate relief

Once a property becomes empty, the first three months are exempt from rating (six months in the case of an empty industrial property). Thereafter, the full 100% rates are payable.

Some properties can get extended empty property relief:

  • listed buildings - until they are reoccupied
  • buildings with a rateable value under £2,900 - until they are reoccupied
  • properties owned by charities (only if the property’s next use will be mostly for charitable purposes)
  • community amateur sports clubs buildings (only if the next use will be mostly as a sports club)
  • those where occupation is prohibited by law
  • those where the owner is a representative of a deceased person