Reductions and relief

Reducing your bill

You may be entitled to various reliefs that will help reduce your bill.

Small Business Rate Relief (SBRR)

Up until 31 March 2017 qualifying businesses that have a property with a rateable value of less than £6,000 will receive 100% relief. Properties with a rateable between £6,001 and £11,999 will receive tapered relief .

 From 1 April 2017 qualifying businesses with a rateable value of up to £12,000 will receive 100% relief and for those between £12,001 and £14,999 they will receive relief on a tapered basis. If you do not already receive Small Business Rate Relief please apply using the link below.

This relief is only available to ratepayers who apply to their local authority and who occupy either:

  • one property; or
  • one main property and other properties as long as those other properties each have a rateable value of less than £2,900.

The rateable value of the property, or the total rateable value of all properties, must be under £20,000 outside London or £28,000 in London, on 1 April of the financial year in question, on the day on which you apply for relief, and each day in between. If the rateable value or the total rateable value of the properties increases above those levels, relief will end on the day of the increase.

If you meet these conditions we will work out the bill for your single or main property using the lower small business non-domestic rating multiplier rather than the ordinary non-domestic rating multiplier that is used to work out the liability of other businesses.

If the single or main property is shown on the rating list with a rateable value of up to £15,000, you will receive a percentage reduction in your rates bill for this property of up to a maximum of 100% for a property with a rateable value of not more than £12,000 (for those eligible businesses with rateable values between £12,001 and £14,999 the relief will be tapered). We grant your relief as long as your circumstances do not change.

You must tell us about the following changes in circumstances:

  • You start to occupy a property you did not occupy at the time of making your application for relief
  • There is an increase in the rateable value of a property you occupy in another area.

It was announced by the Government in the 2013 Autumn Statement that ratepayers receiving Small Business Rate Relief that take on an additional property, which would normally disqualify them from receiving relief, will be allowed to keep that relief for a period of 12 months.

You must tell us about these changes within four weeks of the day after the day the change happened. As long as you do this there will be no interruption to your entitlement to the relief. To tell us you have started to occupy another property, you must make a fresh application for relief.

Charitable relief and discretionary relief

Charities are entitled to relief, at 80% from rates on any non-domestic property that is totally or mainly used for charitable purposes.

As well as this, we can decide to give relief on all or part of any bill for property which is used by certain non-profit-making organisations.

More information is available in our approved guidelines regarding discretionary rate relief.

We can also consider giving rate relief in cases of hardship or if part of a property cannot be used for a certain period.

Relief for registered Community Amateur Sports Clubs (CASCs)

Registered CASCs are also entitled to 80% rate relief on any non-domestic property that is totally or mainly used for the purposes of that club, or any other registered clubs. We can also decide to provide extra relief on the other 20% of the bill.

Empty property rating

In general, there will be no business rates to pay for the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this, you must pay the full rate unless the government has reduced the empty property rate.

If the government has reduced the empty property rate for the financial year, the new rate will be shown on your bill.

You may not have to pay the empty property rate if you meet certain conditions (known as exemptions). These include the following:

Business rates
ExemptionDescription

A

A property is owned or held by a registered charity and will be next used for the purposes of that charity 

B

A property is owned or held by a community amateur sports club (CASC) and will be next used for the purposes of that club 

C

A property with a rateable value less than £2,600 

D

A property which is empty because of action taken by, or on behalf of, the Crown or any local or public authority with a view to forbidding occupation or to buying it 

E

A property which is placed under a building preservation notice 

F

A property where the owner is entitled to possession only because he or she is the personal representative of a person who has died 

G

A property where there is a bankruptcy order for the owner's estate 

H

A property where the owner is entitled to possession of the property as a trustee under a deed of arrangement 

I

A property which is owned by a company which is placed under a winding-up order or is being wound up voluntarily 

J

A property where the owner is entitled to possession as a liquidator 

K

A property where the owner is a company in administration or is subject to an administration order 

Relief for properties which are partly occupied

You are liable for the full non-domestic rate whether the property is fully or only partly used. If you only use part of a property for a short time, we can award relief for the part you are not using. You can get full details by contacting the Business Rates Section.

Rural rate relief

The occupier of a general store or post office in an area listed on our rural settlement list is entitled to rate relief if it is the only store or post office in that area and its rateable value is £8,500 or less. Also entitled to this rate relief is any food shop with a rateable value of £8,500 or less and the only pub and the only petrol station in the village with a rateable value of £12,500 or less. We can give 50% relief off the rates bill. We can cancel all or part of the other 50%.

We can also cancel all or part of the rate bills on other property in an area on the rural settlement list if the rateable value is £16,500 or less and we are satisfied that the property is used for a purpose which benefits the local community.

Our rural settlement list is only made up of the parishes of Dunham Massey and Warburton. A copy of the list is held at our business rates section and can be seen via Access Trafford, Sale Waterside between 9am and 4.30pm, Monday to Friday.

Transitional relief

All rateable values are reassessed at a general revaluation. The 2017 revaluation takes effect from 1st April 2017. Revaluations make sure each ratepayer pays their fair contribution and no more, by ensuring that the share of the national rates bill paid by any one ratepayer reflects changes over time in the value of their property relative to others. Revaluation does not raise extra money for Government.

Whilst the 2017 revaluation will not increase the amount of rates collected nationally, within this overall picture, over 7 out of 10 ratepayers will receive a reduction or no change in their bill and some ratepayers will see increases.

For those that would otherwise see significant increases in their rates liability, the Government has put in place a £3.6 billion transitional relief scheme to limit and phase in changes in rate bills as a result of the 2017 revaluation. To help pay for the limits on increases in bills, there also have to be limits on reductions in bills. Under the transitional scheme, limits continue to apply to yearly increases and decreases until the full amount is due (rateable value times the appropriate multiplier). The scheme applies only to the bill based on a property at the time of the revaluation. If there are any changes to the property after 1st April 2017, transitional arrangements will not normally apply to the part of a bill that relates to any increase in rateable value due to those changes. Changes to your bill as a result of other reasons (such as changes to the amount of small business rate relief) are not covered by the transitional arrangements.

The transitional arrangements are applied automatically and are shown on the front of your bill. Further information about transitional arrangements and other reliefs may be obtained from Trafford Council or the www.gov.uk/introduction-to-business-rates.

More information on the 2017 revaluation can be found at www.gov.uk/introduction-to-business-rates/revaluation.