Reliefs

As properties are revalued every five years, there may be significant changes in the property market between each revaluation. The Government, therefore, introduced a transitional scheme to phase in the effects of these changes on ratepayers' bills.

As a guide, an individual's rate bill will not go up or down by more than a percentage specified by the Government, plus the current rate of inflation.

Limits will also apply to increases and decreases in the following years until you are paying the full amount (Rateable Value x Multiplier) or until the next revaluation.

If your property falls within the Transitional Scheme, any relief or surcharge will be applied automatically; the Local Authority has no discretion in this matter. However, if you feel that your bill has been incorrectly calculated or require any further information on the Transitional Relief Scheme, please do not hesitate to contact the Local Taxation Section on 0115 9013946.

Types of Reliefs

As well as transitional relief, there are other reliefs available for certain types of property.  If you think you qualify for any relief please contact the Local Taxation Section on 0115 9013946.

The reliefs available are:

  1. In general there will be no business rates to pay for the first 3 months that a property is empty. After that, an empty property rate of 50% of the full bill will be payable.  Industrial buildings, listed buildings and small properties (RV less than £2200) pay no empty rates even after the first 3 months have expired.
    Charitable Relief – Charities are entitled to relief from rates on any property used wholly or mainly for charitable purposes. Relief of 80% of the full rate bill is given to registered charities, with the discretion to remit the remaining 20%.
  2. If your organisation is not a registered charity but is another type of non-profit making organisation, the council has a discretionary power to grant relief on all or part of the bill.  To qualify the organisation must be charitable, religious, or concerned with education, social welfare, science, literature or the fine arts.  Alternatively the organisation  must be non-profit making and use the premises wholly or mainly for recreational purposes
    Charitable Relief Application Form.
    Community Amateur Sports Club Application Form
  3. Hardship Relief – the Council has a discretionary power to remit all or part of the rate bill for a ratepayer who would suffer ‘Hardship’, as a result of paying the Non Domestic Rates.  This is under section 49 Local Government Finance Act 1988, and the application must be made (in writing) to the Business Rates Section at Gedling Borough Council.

    Hardship Relief

  4. Rural Rate Relief - certain types of businesses in specified rural areas may qualify for rate relief of 50%.  Businesses that may qualify for this relief are:

    Post Offices and General Stores (selling household goods or food). They must be the sole provider of that service within the specified rural area and have a rateable value of up to £6000. Also Licensed Premises and Petrol Filling Stations may qualify if they are the sole provider of that service within the designated rural area and have a rateable value of up to £9000. The council has a further discretion to award up to 100% relief to any other business in a specified rural area with a rateable value of up to £12000 if it is satisfied that the business is of benefit to the community.

    Rural Rate Relief Application Form

  5. Small Business Rate Relief - Small Businesses will be able to claim up to 50% relief on their business rates liability if they occupy only one property in England that has a rateable value of £10,000 or less or more than one property in England where additional properties have a rateable value of less than £2,200 and all properties together have an aggregate rateable value of less than £15,000.  They will also only pay the small business rating multiplier.  The relief is stepped, so that those with a rateable value of less than £5,000 will be able to claim 50% relief reducing to no relief at a rateable value of more than £10,000.  

    Those businesses that occupy a single property in England, which has a rateable value of more than £10,000, but less than £15,000, can apply for their business rates liability to be calculated using small business rating multiplier

    Any business wishing to be considered for the Small Business Rate Relief, or for their rates liability to be calculated using the small business rating multiplier must make an application to the local authority as soon as possible.

  6. Part Occupation  If part of your property is not being used, as it is vacant for a short time, the council may consider granting relief to reduce the amount you have to pay.

    Part Occupation Relief Application Form

For further information about business rates visit Business Link, a Government website bringing together all business rates information in one place in an easily accessible format and in jargon-free; everyday language.

Frequently asked Questions

  1. What are the rating multipliers?
  2. Who will not qualify for small business rate relief?
  3. How to apply for small business rate relief
  4. What happens next?
  5. Queries

1. What are the rating multipliers?

To calculate the gross annual rates of a property the rateable value is multiplied by the standard rating multiplier - a sum of money that changes from year to year. The current standard rating multiplier is 46.2 pence in the pound or 45.8 pence in the pound for businesses eligible for the Small Business Rate Relief

2. Who will not qualify for small business rate relief?

3. How to apply for small business rate relief

An application must be made in writing.  Full details can be obtained by contacting the Local Taxation Section

4. What happens next?

Each application will be reviewed to ensure that the correct criteria are met. Any relief granted or exemptions agreed will commence on 1 April 2006

5. Queries

If you have any further queries please contact the Local Taxation Section using the contact details shown at the top of the page.