Mandatory and discretionary reliefs

There are circumstances where the amount of business rates you have to pay for your property may be reduced - get information about:

Contact the business rates team to:

  • find out more information about the types of relief available
  • to find out if you qualify
  • to check what relief you will receive

Retail rate relief

This scheme will end on 31 March 2016 and therefore reductions/relief will not be shown on your bill for 2016/17.

Retail Rate Relief was a temporary scheme available for the 2014/15 and 2015/16 financial years. Properties that have benefited from the relief were occupied and had a rateable value of £50,000 or less. They were wholly or mainly being used as shops, restaurants, cafes and drinking establishments.

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Discretionary rate relief

Discretionary rate relief is awarded for a maxim period of two years. The awards are made on an annual basis by elected council members within the constraints of the budget available in any one year.

Temporary discretionary rate relief

Following the Governments Autumn Statement in December 2013 the following temporary reliefs have been introduced with effect from 1 April 2014.

Hardship relief

We have discretion to provide relief in special circumstances.

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Relief for Charities

Registered charities are entitled to relief from business 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.

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

Charities discretionary top up

Registered charities can request discretionary rate relief for the remaining 20% of their bill.

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.

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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
  • im 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 - more information on registering is available on the HM Revenue and Customs website.

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Relief for rural businesses

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

Rural top up

Businesses qualifying for mandatory rural rate relief can apply for discretionary top up relief for the remaining 50% of their bill.

Rural discretionary

Any business in a qualifying rural area (see rural mandatory relief above) with a rateable value of up to £16,500 can apply for up to 100% discretionary rate relief. For more information on this scheme, and to make an application, download the rural rate relief application form.

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Acomb business development district

The Acomb area of York has been identified as a Business Development District from August 2014. If you are looking to occupy an empty property in Acomb you may be eligible to additional business rate relief.

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Temporary occupation between 01 April 2014 and 31 March 2016

The Chancellor will introduce a 50% discount from business rates for new occupants of previously empty retail premises. The discount will last for 18 months. The relief will be available to businesses moving in to properties between 1 April 2014 and 31 March 2016. It is intended that there will be no restrictions based on the type, or the size, of the business which takes the property on – i.e. it will not be required to be a retail business. For more information on this scheme, and to make an application, download the reoccupational relief application form

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The Flood Support Scheme

The government are providing one off relief in relation to flooding since 1 December 2013. The Flood Support Scheme document provides guidance should you wish to make a claim. Alternatively please contact us.

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Also see

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