Council services
Reliefs and Reductions
There is a range of reliefs available to business ratepayers. You can only qualify for the one relief that is most valuable to you. You should contact us for more information.
There have been changes to empty property rates with effect from 1 April 2008.
Small Business Rate Relief
Eligible businesses with rateable values below £5,000 will get 50% rate relief on their liability. This relief will decrease on a sliding scale of 1% for every £100 of rateable value over £5,000, up to £9,999.
The relief is available to ratepayers with either:
- one property, or
- one main property and other additional properties, providing the additional properties do not have individual rateable values of more than £2,200, and the combined rateable value of all the properties is under £15,000. The threshold for the combined rateable value is dependent on the location of the main property.
You must apply for the relief for each valuation period and be eligible on 1 April of each year. If your business ceases to be eligible on a day during the year in question, the relief will cease on that day. You must submit your application for the relief to us within six months of the end of the financial year to which it relates.
The Small Business Rate Relief scheme will be funded by a supplement on the rate bill of those businesses not eligible for the relief. This supplement is built into the standard multiplier.
You can down load a Small Business Rate application form.
Property empty and unused
There have been changes to empty property rates with effect from 1 April 2008.
Generally, you pay no business rates for the first three months that the property is empty, or for the first six months in the case of empty industrial buildings. After that, an empty property rate based on 100% of the normal bill will become payable. On listed buildings and small properties with rateable values of less than £2,200, there are no rates to pay even after the first three or six months. In most cases the unoccupied property rate is zero for properties owned by charities and Community Amateur Sports Clubs.
Charity
If the property is used wholly or mainly for charitable works, you are automatically entitled to an 80% reduction on your bill, but you do need to apply to your local authority to make sure you receive it. We may also decide to further reduce the amount you have to pay – or even cancel the bill altogether. Decisions are made on a case-by-case basis.
If the property is used wholly or mainly for charitable works, you are automatically entitled to an 80% reduction on your bill, but you do need to apply to your local authority to make sure you receive it. We may also decide to further reduce the amount you have to pay – or even cancel the bill altogether. Decisions are made on a case-by-case basis.
You can download a Mandatory Charitable Rate Relief application.
Not a charity, but another type of non-profit-making organisation
Although you have no automatic entitlement, we may decide to give you relief or cancel your bill altogether. Your organisation must be charitable, religious or concerned with education, social welfare, science, literature or the fine arts. Or the property must be used by a non-profit-making organisation wholly or mainly for the purpose of recreation.
Although you have no automatic entitlement, we may decide to give you relief or cancel your bill altogether. Your organisation must be charitable, religious or concerned with education, social welfare, science, literature or the fine arts. Or the property must be used by a non-profit-making organisation wholly or mainly for the purpose of recreation.
You can download a Discretionary Rate Relief application
Part of your property is not being used and is completely unoccupied for a short time
We may consider giving you relief, if we decide you are entitled to it, and reduce your payment if part of your property is clearly beyond use for a period of time.
We may consider giving you relief, if we decide you are entitled to it, and reduce your payment if part of your property is clearly beyond use for a period of time.
Rural village of population under 3000
You are entitled to a 50% reduction in the rates bill – or more if your local authority feels you need it – if you are:
– the only village general store or post office, as long as it has a rateable value of less than £7,000
– a food shop with a rateable value of less than £7,000
– the only village pub or the only petrol station (rateable value of less than £10,500).
If you are a business in a qualifying rural village with a rateable value of less than £14,000 your local authority may decide to give you 100% relief if your business is of benefit to the local community.
You are entitled to a 50% reduction in the rates bill – or more if your local authority feels you need it – if you are:
– the only village general store or post office, as long as it has a rateable value of less than £7,000
– a food shop with a rateable value of less than £7,000
– the only village pub or the only petrol station (rateable value of less than £10,500).
If you are a business in a qualifying rural village with a rateable value of less than £14,000 your local authority may decide to give you 100% relief if your business is of benefit to the local community.
You are suffering severe hardship and cannot pay your bill
We would normally only do this in extreme cases of hardship and for businesses that are particularly important to the local community. It takes account of the fact that local council tax payers will be paying part of the cost of the relief.
We would normally only do this in extreme cases of hardship and for businesses that are particularly important to the local community. It takes account of the fact that local council tax payers will be paying part of the cost of the relief.
If you wish to obtain an application form or further information contact the Revenues team on 0118 974 6596. or you can email us at brates@wokingham.gov.uk.
