SMALL BUSINESS RATE RELIEF INFORMATION
The Scheme started on 1 April 2005 and initially an application was required annually but after 1 October 2006 and for the financial years 2007 to 2009 inclusive, only one new application is required.
However, there is now a requirement for ratepayers to notify the billing authority, within 4 weeks, of any change in circumstance which could effect their entitlement to the relief. Failure to meet this requirement will bring the existing relief to a retrospective end and any new relief will only apply from the receipt date of a new claim.
In addition a further application is required where there is occupation of an additional property in England. The ratepayer must also give written notification (within 6 months) to the billing authority where a change in the rateable value of any property not in that area has occurred.
Outline of the Scheme
- Eligible properties (hereditaments) with a 2005 Rating List rateable value of £5,000 or less will get 50% rate relief
- For eligible properties with a 2005 Rating List rateable value of between £5,001 and £10,000 relief will decrease on a sliding scale of 1% for every additional £100 of rateable value
- Eligible properties with a rateable value from £10,001 to £14999 outside Greater London and from £10,000 to below £21,499 within Greater London will have rate relief of 0% but will have their bill calculated using the small business non-domestic rating multiplier
- Eligible properties will have their bill calculated using the small business non-domestic rating multiplier in the pound as opposed to the standard rate in the pound
Eligibility Criteria
- The rateable value of the property must be within the thresholds stated above
- The hereditament must meet the criteria on 1 April of the relevant chargeable year and on every chargeable day for which they are claiming eligibility
The relief is only available to ratepayers who are the occupiers of either: -
- One property only in England, or
- One main property and other additional properties in England providing those additional properties have rateable values less than £2,200 and the total value all the properties remains under the appropriate threshold (i.e. £15,000 outside London and £21,500 inside London). The applicable threshold (£15,000 or £21,500) will be based on the location of the main eligible property not the location of the additional properties
- Application is made to the billing authority where the main eligible property is situated
- Properties in the buffer zone (rateable value between £10001 & £14999) must apply for the relief. The same eligibility criteria applies
Calculation of the Bill & Changes through the Year
- The relief will be applied to the main eligible property only
- The charge on any additional properties (under £2,200) will be based on the higher non-domestic rating multiplier
- The bill will be calculated for each chargeable day for which it remains eligible. As soon as a ratepayer fails to meet the criteria above (i.e. property is vacated or change of ratepayer or additional property occupied by same ratepayer) they are no longer due the relief
Registration
- Ratepayers must apply to the local authority for the relief
- The application may be submitted electronically to
- Applications may be accepted up to either six months before or after the start of the financial year to which the application applies
- If the 2005 Rating List rateable value is altered, applications may be accepted up to six months after the date of notification of the alteration
Interaction with other Reliefs
- If a ratepayer is eligible for charity relief or rural rate relief then they receive that relief rather than small business rate relief
- Transitional relief is applied before the small business rate relief is applied
If you wish to apply or notify a change of circumstance then please complete the application attached and return to: Business Rates, Finance Dept., Fell Road, CroydonCR9 1BQ
APPLICATION FOR SMALL BUSINESS RATE RELIEF
Rating Years 2007 to 2009
(Article 2 (6) of the Non-Domestic Rating (Small Business Rate Relief) (Amendment) (England) Order (2006))
For new applications please complete Parts 1 to 5 and 7 below
For notifying a change in circumstance please complete Parts 1, 2, 6 and 7 only
Part 1
Business Rates Account Number:
Account Name:
The Rating Valuation Period or partial valuation period for which relief is claimed or has been
granted (e.g. 2007 to 2009):
Type of Business:Sole Trader / Joint Ratepayers / Partnership /Ltd Company
(please circle as appropriate)
If other, please specify:
Part 2
CONTACT DETAILS
Telephone:Fax:
Email:
Part 3
DETAIL OF MAIN TRADING ADDRESS FOR WHICH RELIEF IS CLAIMED
Property reference (if known):
Rating List Address:
Rateable Value (if known):
(2005 Rating List)
Part 4
DETAIL OF OTHER RATING ASSESSMENTS WITHIN THE LONDONBOROUGH OF CROYDON WHICH YOU ARE LIABLE FOR PAYMENT OF BUSINESS RATES
Account & Property Ref:
Address:
Account & Property Ref:
Address:
If you have no further liabilities, please write NONE.
Part 5
DETAIL OF ANY OTHER BUSINESS RATES LIABILITY
You must give details here of any other properties in England for which you are liable for the payment of Business Rates
Account & Property Ref:
Authority:
Account & Property Ref:
Authority:
. If you have no further liabilities, please write NONE.
Part 6
NOTIFICATION OF A CHANGE IN CIRCUMSTANCE
Date of Change:
Rating List Address of new property occupied:
Property reference (if known):
Rateable Value (if known):
(2005 Rating List)
Part 7
DECLARATION
YOUR APPLICATION FOR RELIEF CANNOT BE ASSESSED UNLESS DATED & SIGNED
I confirm that the property (ies) detailed in this application is/are the only non-domestic property (ies) in England occupied by me or my company. The information provided in this application is true to the best of my knowledge and that I understand that it is a criminal offence to provide false or misleading information.
Signed:
Date:
Full name:
Capacity:Owner / Partner / Director / Other (please specify)
In order to protect public funds, the Council may use the information you have provided on this form to prevent and detect fraud. The Council may also share this information for the same purposes, with other organisations that handle public funds.
The information on this form will be used in accordance with the Council’s registration under the Data Protection Act 1998.
When completed, this form should be returned to
Business Rates, Finance Dept., Fell Road, Croydon, CR9 1BQ