Reductions (relief)

Business Rates - Reductions and Reliefs

Non-Domestic Rates, or Business Rates as they are known to many Ratepayers, is a national tax collected by local authorities. The proceeds are used to assist Councils with the cost of local services.

There are a number of different reductions available. Click on the bold headings below for more information.

Unoccupied Properties Relief
If a property is empty and unused then business rates are not payable for the first three months. After this time the full rates are payable unless you are entitled to an exemption from unoccupied rates.

Transitional Arrangements
Every five years all non-domestic properties are subject to a revaluation. Property values (and therefore the rateable values) can change a lot between each revaluation. The Government introduced a transitional scheme to phase in the effects of the large increases and decreases in business rates bills caused by revaluations. For the existing revaluation transitional arrangements exist up to 31 March 2015.

Rural Rate Relief
From 1 April 1998 a new relief was available to ratepayers who are situated in 'rural settlements'.

Mandatory Rate Relief
Mandatory Relief for Charitable Organisations and Registered Community Amateur Sports Clubs (80% of charge).

Discretionary Rate Relief
Winchester City Council also have discretion to give relief on all or part of any rate bill for property occupied by certain non-profit making bodies.

Hardship Relief
Winchester City Council can consider reducing rates where a ratepayer is suffering hardship.

Charities and Non-Profit Making Organisations
Charities and certain non-profit making organisations are entitled to a rate reduction on non-domestic properties occupied for charitable purposes

Small Business Rate Relief
This was a new relief available from 1 April 2005 and may help to reduce the amount of business rates that you pay.

Downloads:

File format	File title	File size / Download time
	Guidance on Rate Relief for Charities and Other Non-Profit Making Organisations	80K 56Kbps Modem: 12 Seconds Broadband: 1 Second