Business Rates - Application for Small Business Rate Relief

Please read this guidance note to decide whether you meet the conditions required to receive small business rate relief before completing and returning the application form. The application must be physically signed by the Ratepayer so you will need to print-off the form, sign it and return it to the address given at the end.

The relief only applies to “non-domestic” properties so you do not need to include your home for which you will pay Council Tax.

Who is eligible for the relief?
The relief is only available to ratepayers who occupy either:

- one property in England; or
- one main property together with other properties in England.

The “other” properties must each have a rateable value of no more than £2,599 and the total rateable value of all the occupied properties is £17,999 or less.

Eligible Properties (Hereditaments)
All ratepayers who occupy eligible properties which have a rateable value of £17,999 or less may apply to Winchester City Council to be charged rates on the lower multiplier (see calculation of the rate bill below). Properties with a rateable value of £6,000 or less may also qualify for 100% rate relief from 1 October 2010 to 30 September 2012. Relief is applicable to properties with a rateable value from £6,001 to £12,000 on a tapered relief of 100% down to 0%.

Eligible properties with a rateable value between £12,000 and £17,999 will not receive any additional rate reduction, but may qualify to pay rates based on the lower multiplier.

Failure to notify the Council of any other properties that you occupy which are not included in this application form, or any increase in rateable value on a property not included in the Valuation List for this Council, will result in the loss of relief between the actual date of the change and the date the change is notified to this office. Any of these changes must be notified to this Council within four weeks starting on the day after the change(s) occurred.

Empty properties do not qualify for the relief.

Calculation of the Rates Bill
There are two non-domestic rating multipliers.

For 2011/12 they are:
- 42.6p for eligible properties with a rateable value of £17,999 or less; and
- 43.3p for all other properties.

Small business rate relief will only be applied to one property, even if you occupy more than one eligible property. The rate reduction will be based on the location of the eligible property, not the location of any additional properties. Rates bills for any additional properties with a rateable value of £2,599 or less will be calculated on the higher multiplier.

Other Rate Reliefs
Ratepayers who are eligible for mandatory relief, e.g. as a charity, CASC, rural business etc, do not qualify for Small Business Rate Relief. This does not include transitional relief or any discretionary reliefs.

How to apply
To be considered for this relief an application form must be completed. You will only be required to apply for this relief once between each Non-Domestic Rates revaluation provided your circumstances do not change. You will be sent a revised bill if you qualify for the relief or we will write to you to advise otherwise. In the meantime, you must continue to pay your current instalments, if you have any.

Applications for rate relief can be accepted anytime during the current list and up to 6 months after 31/3/2015.

If you have any questions about the above or believe that you are no longer eligible for Small Business Rate Relief, in line with the criteria detailed above, then please contact the Local Taxes Section on 01962 848 288 or email: businessrates@winchester.gov.uk
Please have your account reference to hand when calling.