Business rates

Business Rate discounts and exemptions

Retail Relief

At the Budget on 27 October the Chancellor announced the introduction of a new business rates relief scheme for retail, hospitality and leisure properties worth almost £1.7 billion in 2022/23. This will support the businesses that make our high streets and town centres a success and help them to evolve and adapt to changing consumer demands.

The 2022/23 Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 50% relief, up to a cash cap limit of £110,000 per business. You must inform us if you exceed this limit. The aforementioned relief will end with effect 31 March 2023.

More information and full details on eligibility can be found on GOV.UK Business rates relief page.

If you are entitled to receive this relief, please email us at [email protected].

Small Business Rates Relief

If a ratepayer’s sole or main property has a rateable value which does not exceed £15,000, the ratepayer may receive a percentage reduction in their rates bill for the property of up to a maximum of 100%.The level of reduction will depend on the rateable value of the property. For example eligible properties with a rateable value below £12,000 will receive 100% relief. Eligible properties between £12,000 and £15,000 will receive partial tapered relief.

To be eligible to receive this you must occupy a property within the rateable value bands mentioned above and only occupy one premises in England and Wales.

If you later get a second property you will still get the discount for twelve months.

After the twelve months you can still get the discount on your main property if:

  • none of your other properties have a rateable value above £2,900
  • the total rateable value of all your properties is less than £20,000 (£28,000 in London)

Apply for small business rate relief

Checks are undertaken to confirm your eligibility when you apply.

Charity Relief

Charities and registered Community Amateur Sports Clubs are entitled to 80% relief where the property is occupied by the charity or the club and is wholly or mainly used for the charitable purposes of the charity (or of that and other charities), or for the purposes of the club (or of that and other clubs).

Apply for charity and amateur community sports clubs relief (PDF)

Empty Property Rate relief

Business rates are generally payable in respect of unoccupied non-domestic property. However, they are generally not payable for the first three months that a property is empty. This is extended to six months in the case of certain industrial premises, whilst certain other properties such as vacant listed buildings are not liable for business rates until they are reoccupied.