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Business Rates - Application for Small Business Rate Relief

This is a new relief available from 1 April 2005 and may help to reduce the amount of business rates that you pay. This information will give you a guide as to whether you may qualify.

The relief only applies to "non-domestic" properties so you do not need to include your home for which you will pay Council Tax, as opposed to business rates.

Please read the guidance notes below to decide whether you meet the conditions required to receive small business rate relief before completing and returning the application form.

Who is eligible for the relief?
The relief is only available to ratepayers who either:

occupy one property in England; or

occupy one main property and other properties in England as long as the other properties have rateable values of no more than 2,199 and the total rateable value of all the occupied properties must be 14,999 or less.

Eligible Properties (Hereditaments
All ratepayers who occupy eligible properties which have a rateable value of 14,999 or less may apply to Winchester City Council to be charged rates on the lower multiplier (see calculation of the rate bill below). Properties with a rateable value of 4,999 or less may also qualify for 50% rate relief. This will decrease on a sliding scale of 1% for every 100 rateable value between 5,001 and 9,999

Eligible properties with a rateable value between 10,000 and 14,999 will not receive an additional rate reduction, but may qualify to pay rates based on the lower multiplier.

The property must be within the rateable value range quoted on 1st April of the rate year and for each day that a claim for small business rate relief is being made. Empty properties will not qualify for the relief.

Calculation of the Rate Bill
There are two non-domestic rating multipliers. For 2005/06 they are:

41.5p for eligible properties with a rateable value of 14,999 or less; and

42.2p for all other properties.

Small business rate relief will only be applied to one property, even if the ratepayer occupies more than one eligible property. The rate reduction will be based on the location of the eligible property, not the location of any additional properties. Rate bills for any additional properties with a rateable value of 2,199 or less will be calculated on the higher multiplier.

Other Rate Reliefs
If you qualify for other reliefs then you may not be entitled to claim small business rate relief. For example, if you would qualify for, or are already in receipt of, mandatory relief as a charity or rural rate relief as a Post Office, General Store, or Food shop then you will not qualify for this relief. This does not include transitional relief or any discretionary reliefs.

How to apply
To be considered for this relief an application form must be completed. A new application must be completed for each rate year. Applications for rate relief can be accepted up to 6 months before the start of the rate year and up to 6 months after the end of the rate year. If the rateable value of your property is altered, an application for rate relief will be accepted up to six months after the date of notification of the change to the rateable value

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