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City Of York Council

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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 sending written details to the the address at right.

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 if 50% is available for these eligible properties:

  • the only village post office with a rateable value of up to £7000
  • the only village general store with a rateable value of up to £7000
  • the only cold food shop with a rateable value of up to £7000
  • new non-agricultural business set up and situated on previously used agricultural land or buildings with a rateable value of up to £7000
  • the only village pub with a rateable value of up to £10500
  • the only village petrol filling station with a rateable value of up to £10500

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

Any other business in the qualifying rural areas with a rateable value of up to £14000 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 available on the right hand side of this page.

Small business rate relief

Small business rate relief was introduced on 1 April 2005. Eligible properties with a rateable value of less than £5000 will get 50% relief. This will decrease on a sliding scale of 1% for every £100 between £5000 and £10000 rateable value. For eligible properties the bill will be calculated using the small business rating multiplier (currently 44.1 pence in the pound).

The relief is only available those ratepayers with either:

  • one property, or
  • one main property and other additional properties, providing those additional properties have rateable values of less than £2200 and the total value of all the properties remains under the appropriate threshold of £15000

To apply complete the Small business rate relief form available to download on the right hand side of this page.

Hardship relief

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

Contact

Business Rates Section
City Finance Centre, P.O. Box 31, Library Square, York YO1 7DU
tel: (01904) 551140
fax: (01904) 551154
email: business.rates
@york.gov.uk