About Business Rates reliefs

Some ratepayers can get discounts on their Business Rates. These discounts are called Business Rates relief. There are a number of different types of reliefs, most reliefs require an application form to be completed. The types of discounts available can change from year to year. 

If you apply for rates relief, you must keep paying the amount shown on your original Business Rates bill until we confirm any reduction by sending you a revised bill.

Some types of reliefs are mandatory, some are discretionary, and some have both a mandatory and a discretionary element. The cost of reliefs is shared between central government and the local council. 

Types of Business Rates relief

The following types of relief and discounts are available:

• Empty property rates and relief
• Hardship rate relief
• Improvement relief
• Local discretionary rate relief
• Local newspaper discount
• Not-for-profit organisations rate relief
• Part-occupied property rate relief
• Registered charities rate relief
• Retail Hospitality & Leisure relief
• Rural rate relief
• Small Business rate relief
• Supporting Small Business rate relief
• Transitional relief (following a general rates revaluation)

Cancel retail discount

Retail Hospitality & Leisure relief for 2023-24 and 2024-25 are both subject to cash cap of £110,000 per year and subsidy limit of £315,000.

Supporting Small Business relief for 2023-24 and 2024-25 are subject to the subsidy limit of £315,000.

If you do not wish to accept the discount, you can opt out by completing our online form.

If you opt out of the discount you cannot change your mind.

Mandatory reliefs

Some reliefs are classed as mandatory. Mandatory reliefs are guaranteed for anyone who applies and meets the conditions. Small business rate relief works like a mandatory relief, though for technical reasons it isn't classed as one.

Discretionary reliefs

The law allows us to give discretionary reliefs in some circumstances. Discretionary reliefs aren't guaranteed. We can choose whether to give a discount, and how much to give, up to the maximum amount we have set for each type of relief. 

It's important that we spend public money wisely, so we ask detailed questions when organisations apply for discretionary relief. We then make our decision based on the organisation's particular circumstances and how it contributes to the community.  

Rate relief and subsidy control 

Mandatory rate relief doesn't count as a subsidy, but discretionary rate relief usually does. If you apply for any discretionary reliefs and you've received any other subsidy this year or in the last two years, you must tell us. You're allowed up to £315,000 over a rolling three year period (consisting of the 2023-24 financial year and the two previous financial years). Expanded Retail Discount granted in 2021-22 does not count towards the £315,000 allowance, but  BEIS business grants (throughout the 3 years) and any other subsidies claimed under the Minimal Financial Assistance limit should be counted.

Contact Business Rates