Skip to Content

City Of York Council

Relief on business rates

There are some circumstances when the amount of business rates payable on your property may be reduced.

Mandatory charity relief

Registered charities are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Relief is given at 80% of the rate bill. Charities can apply for mandatory relief by writing to us.

Discretionary charity relief

Registered charities can also apply to request the council to use its discretion and give relief for the remaining 20% of the bill.  Contact us to find out how to apply for this.

Community Amateur Sports Clubs (CASC)

Registered community amateur sports clubs can receive 80% rate relief.

To qualify as a CASC your sports club must:

  • be open to the whole community
  • be run as an amateur club
  • be a non-profit making organisation
  • aim to provide facilities for, and encourage people to take part in eligible sport.

You can also apply for discretionary relief from the remaining 20% of your bill.

To apply for relief you must first register as a CASC and then write or email us.

More information on registering to become a Community Amateur Sports Club is available on the HM Revenue and Customs website.

Discretionary relief for non-profit making organisations

Non-profit making organisations (including those not registered as charities) can apply for relief from all or part of the business rates.

To qualify for discretionary rate relief, you must not have revenue reserves in excess of 10 times the amount of rates payable or £10,000 (whichever is higher). Higher reserves may be allowed if your organisation can demonstrate that they are being kept for a specific development purpose, or will be unable to pay the rates without putting its financial viability at risk.

The total discretionary rate relief budget is limited, and awards are usually made for a one or two-year period. For more information on this relief and how to make an application contact us.

Rural rate relief

Help is available for certain types of business in qualifying rural settlement areas that have a population of less then 3000 people.

Mandatory relief of 50% is available for these eligible properties:

  • the only village post office with a rateable value of up to £8,500
  • the only village general store with a rateable value of up to £8,500
  • the only cold food shop with a rateable value of up to £8,500
  • the only village pub with a rateable value of up to £12,500
  • the only village petrol filling station with a rateable value of up to £12,500

You can also apply for discretionary relief for the remaining 50% of your bill.

Any other business in the qualifying rural areas with a rateable value of up to £16,500 can apply for 100% relief. However the council has sole discretion whether to award the relief. For more information on this scheme, and to make an application, download the rural rate relief application form.

Small business rate relief

Small business rate relief (SBRR) was introduced on 1 April 2005.  From 1 April 2010 to 30 September 2010 eligible properties with a rateable value of less than £6,000 will get 50% relief.  This will decrease on a sliding scale of 1% for every £100 between £6,000 and £12,000 rateable value.

New rules from 1 October 2010 (for 1 calendar year)

On the 24 March 2010, it was announced that Government will temporarily increase the level of SBRR so that eligible ratepayers will pay no rates on properties with rateable values up to £6,000 with a tapered relief between 100% and 0% for properties with rateable values between £6,001 and £12,000. The new levels of relief will be available for 12 months from the 1 October 2010 to 30 September 2011.

There are no other adjustments to the scheme. Eligibility criteria will remain the same and there is no change to the rating multipliers.

If you already qualify for the relief  the changes will be applied to your account automatically and you will be notified by the council and an amended account provided.

Who qualifies

Ratepayers who only occupy one property in England with a rateable value of up to £12,000 or ratepayers who only occupy one main property in England with a rateable value of less than £12,000 and other additional properties, providing those additional properties have  rateable values less than £2,600 and the total value of all the properties is below £18,000. Other properties include car parks, stores etc for which you receive a separate rate bill.

Ratepayers can only claim relief in respect of one property.

You can download the factsheet from this page for further details of the new thresholds and key facts announced in the March 2010 budget.

To apply for SBRR download and complete the small business rate relief form.

Hardship relief

The council has discretion to give relief in special circumstances. Full details are available from the business rates section.