ENGLAND > Other Reliefs

Empty rates relief

No business rates are payable for the first 3 months that a property is empty, extended to 6 months in the case of certain manufacturing and storage properties. After this period rates are payable in full unless exemptions apply. No empty rates are payable for vacant properties assessed at below RV £2,900.

Charities and CASCs

Charities and community amateur sports clubs can apply for relief of up to 80% if a property is used for charitable purposes. Local councils can provide additional ‘discretionary relief’ (up to 100%).

Enterprise zones

Businesses starting up or relocating to an enterprise zone by March 2018 can qualify for enterprise zone business rates relief of up to 100% for 5 years, to a maximum of £275,000.

Rural rate relief

Businesses in a rural area with a population below 3,000 can obtain 100% business rates relief if the business 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

Local discounts and hardship relief

Local authorities have a general power to grant discretionary local discounts and some provide hardship relief if your business meets certain criteria.

Note

Many of the reliefs and discounts identified in this App are subject to European State Aid de minimis thresholds. An enterprise may not receive relief which qualifies as European State Aid amounting to greater than Є200,000 (around £176,500 in December 2017) over a rolling three year period. The ceiling for de minimis aid for undertakings involved in road transport is Є100,000.