Reliefs & Exemptions

WHAT DO I PAY IF I RUN A SMALL BUSINESS?

There is a rate relief scheme to help small businesses.  With effect from 1st October 2010, businesses which qualify for small business rate relief and have a rateable value of less than £6000, will not have to pay business rates until 1st April 2014.

Rate relief for small businesses will give properties that have rateable values  under £12,000 (but above £6000) a percentage of relief from business rates. Properties that have a rateable value of £12,000 or more will not qualify for relief.

In addition to the relief all eligible properties of up to £17,999 rateable value will have their rates calculated using the Small Business Rate Relief multiplier.

If you think that you might be eligible for this relief, please contact us and we will send you full details of the relief scheme.

Tel: 01594 812532          Email: Counci.Tax@fdean.gov.uk

ARE BUSINESS RATES PAYABLE IF THE PROPERTY IS EMPTY?

Business rates will not normally be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period, rates are payable in full unless the unoccupied property rate has been reduced by the government by order. In most cases the unoccupied property rate is zero for properties owned by charities and community amateur sports clubs. In addition, there are a number of exemptions from the empty rate.

WHAT ABOUT CHARITIES AND OTHER NON-PROFIT MAKING BODIES?

Charities are automatically entitled to an 80% reduction in their rates bills. Authorities have discretion to reduce the bill further or to waive it altogether. Authorities also have discretion to grant relief of up to 100% to certain non-profit making bodies, such as those concerned with education, social welfare, science, literature or the fine arts.

WHAT OTHER HELP IS AVAILABLE?

The occupier of a General store, post office, public house or petrol station may also qualify for rate relief if they are situated in a designated rural settlement and they are the only such facility in that settlement. The council also has the discretion to remit all or part of the rates charged, if the business can prove that they are sustaining hardship and that the closure of the business would have a detrimental effect on the community.

WHAT DO I PAY IF I LIVE AND WORK ON THE SAME PREMISES?

You pay business rates on any non-domestic part of the premises and council tax on the domestic part. However, property is only classed as non-domestic if a clearly identifiable part of it is devoted to business use.