Retail, hospitality and leisure relief

The retail, hospitality and leisure relief scheme for 2024/25 provides eligible, occupied properties with 75% business rates relief. This is up to a cash cap limit of £110,000 per business.

Eligibility

To be eligible for the discount the premises must:

• be occupied
• be wholly or mainly being used:
  • as a shop, including markets, chemists, newsagents, petrol stations and hairdressers
  • as a restaurant, cafe, drinking establishment, cinema or live music venue
  • for assembly and leisure
  • as a hotel, guest and boarding premise, or self-catering accommodation

You won't be eligible for the discount if the premises are being used for:

• the provision of financial services, such as banks, building societies, cash points, bureau de change or short term loan providers
• medical services such as dentists, doctors, vets, osteopaths or chiropractors
• professional services such as solicitors, accountants, insurance agents or financial advisors, employment agencies, estate agents or letting agents
• post office sorting offices

In some cases the discount will automatically be extended to 2024/25 based on your eligibility for the discount in 2023/24. If you believe you meet the eligibility criteria but haven't received the discount, you can apply as long as you:

• don't exceed the cash cap
• haven't received an automatic award

How to apply

Applications for relief to be awarded from 1 April 2024 must be received by no later than 30 September 2025. Any applications received after this date will only be considered for 1 April 2025 onwards.

If you don’t want to receive the relief or you exceed the cash cap

You can opt-out of receiving the discount from 2024 to 2025. You'll need to contact us to tell us that that you don't want to receive the discount in relation to the premises. Your bill refers to any time up to 31 March 2025. Once the discount has been refused, it's not possible to withdraw the refusal for all or any part of the discount period.

You can find out more about the retail, hospitality and leisure relief scheme on GOV.UK, including the £110,000 cash cap.

Fraudulent claims

The government and Barnsley Council will not tolerate any business falsifying their records or providing false evidence to gain this discount, including claiming support above the cash cap.

A ratepayer who falsely applies for any relief, or provides false information or makes a false representation in order to gain relief may be guilty of fraud under the Fraud Act 2006.

Checks will be undertaken to protect the council against fraudulent activity.

Small business rate relief

You can get small business rate relief if:

• your property’s rateable value is less than £15,000
• your business only uses one property, although you may still be able to get relief if you use more

Properties with a rateable value of £12,000 or below that meet the eligibility criteria will receive 100% relief, if that's the only property you use. Properties with rateable values between £12,001 and £14,999 will receive tapered relief. Check how much small business rate relief you'll receive.

If you occupy other properties, the rateable values can be up to £2900 each, and the total rateable value of them all can't exceed £19,999.

How to apply

You can apply for small business rate relief using our online form below.

Small business rate relief prior to April 2017

Prior to April 2017 you could get small business rate relief if:

• You occupied only one business property in England and its rateable value was less than £12,000. (From 2014/15, businesses receiving the relief kept this for an additional year if they took on an additional property that would previously have caused them to lose it).
• You occupied a main property with a rateable value of less than £12,000, but also occupied other properties each with rateable values under £2600 and with the total rateable value of all them not exceeding £17,999. Relief was only awarded on the property with the highest rateable value.

For properties with a rateable value between £6000 and £12,000, you could get between 99% and 1% relief. Business rates weren't paid on properties with a rateable value of £6000 or less.

Backdating small business rate relief

Applications for backdated relief will only be considered for a maximum of six years from 1 April of the current year. This is in accordance with Section 9 of the Limitation Act 1980.

Improvement relief

Improvement relief supports businesses wanting to invest in their property. It ensures that no ratepayer will face higher business rates bills for 12 months as a result of qualifying improvements to a property they occupy.

The relief applies to works completed from 1 April 2024 to 31 March 2028. Qualifying works completed by this date will benefit from 12 months of relief.

The works should:

• Increase the area of any building in or on the hereditament.
• Otherwise improve the physical state of the hereditament.
• Add to the hereditament rateable plant and machinery.

Eligibility

For a hereditament to be considered for relief, the same ratepayer must have been in occupation of the hereditament on each day since the qualifying works commenced. Cases where the occupation changes between subsidiaries are ignored for the purposes of this relief.

A newly constructed hereditament or a refurbished hereditament (which had left the rating list during the works) don't qualify for relief. A change of use alone or the addition of land also doesn't qualify for relief.

When relief will be awarded

Improvement relief will only be awarded upon receipt of a certificate from the Valuation Office Agency (VOA) following the completion of qualifying works.

You can find out more about improvement relief on GOV.UK and in the Non-Domestic Rating (Improvement Relief) (England) Regulations 2023.

Rural rate relief

You may qualify for rural rate relief if your business is in a rural area with a population below 3,000.

From 1 April 2017, you’ll receive 100% relief on your business rates liability if your business is the only:

• village shop or post office, with a rateable value of up to £8,500; or
• public house or petrol station, with a rateable value of up to £12,500

We may also grant up to 100% discretionary relief to other retail businesses in rural areas which have a rateable value less than £16,500. This is providing you can show that the business will benefit the local community.

Eligible areas

The rural areas in Barnsley that are eligible for relief are listed below.

Parishes:

• Billingley
• Brierley
• Cawthorne
• Dunford Bridge
• Great Houghton
• Gunthwaite and Ingbirchworth
• High Hoyland
• Hunshelf
• Langsett
• Little Houghton
• Oxspring
• Silkstone
• Stainborough
• Tankersley
• Thurgoland
• Wortley

Other areas:

• Broomhill
• Carlecoates
• Crane Moor
• Crow Edge
• Green Moor
• Hemingfield
• Hood Green
• Howbrook
• Hoylandswaine
• Hunthwaite
• Jump
• Middlecliffe
• Millhouse Green
• Pilley
• Silkstone Common
• Thurlstone
• Townhead

How to apply

Fill in our online form below to apply for rural rate relief.

Empty property relief

Empty property rates are payable on most commercial properties by the 'person entitled to possession'. This is usually the leaseholder or tenant if there is one, or the freeholder if not.

You don't have to pay business rates on empty buildings for the first three months the building's empty. This period is extended to six months for properties classed as industrial, such as factories, warehouses or workshops.

After the three month exemption, you'll pay 100% of the occupied rate, unless one of the following exemptions applies:

​The rateable value is less than £2900 (£2600 prior to 1 April 2017).

The property, when next in use, is likely to be occupied by a charity or community sports club.

Occupation is prohibited by law.

The property's empty due to action taken by the crown or by any public or local authority, either to prevent occupation or to acquire the property. For example: a compulsory purchase order's been made.

The property's a listed building or subject to a preservation order.

The person liable for the property is so only in their capacity as a personal representative of a deceased person, a liquidator, or a trustee under a deed of arrangement.

The person entitled to possession of the property is the subject of insolvency proceedings or the owner is a company in administration.

How to apply

You must apply for empty property relief as soon as the property becomes vacant, as it may be necessary for an officer to visit the property to verify your claim.

Retrospective applications for empty property relief will not be considered unless you're able to provide evidence which satisfies us that the property was empty during the period of relief applied for.

Part occupied property relief

A ratepayer is liable for the full non-domestic rates whether a property is wholly occupied or only partly occupied.

Where a property's partly occupied for a short time, for example when a phased occupation takes place or where there's ongoing refurbishment, we have the discretion to award relief in respect of the unoccupied part.

To calculate the rates on each part, we can ask the Valuation Office Agency (VOA) to revalue the property to accurately apportion the rateable value between the occupied and unoccupied areas of the property. If agreed, the rates on each part will be calculated so that full rates are charged on the occupied part, and empty rates are charged on the unoccupied part.

Rate reductions will only apply for up to three months (six months for an industrial property). After that the full charge will be reapplied (unless the empty part is otherwise exempt).

How to apply

You can apply for part occupied relief by filling in our online form below.

You’ll need to provide details about the temporary nature of the partial occupation, together with a plan showing the occupied and unoccupied parts of the property. You can upload your plan after submitting your claim by using our evidence upload form.

When we receive your application we’ll arrange an inspection of your premises to confirm the partial occupancy. Because of this, we won’t normally accept applications for part occupied relief once your property becomes fully occupied again.

Charitable rate relief

Charities

Registered charities can apply for charitable rate relief of up to 80%. This is if a property's used for charitable purposes. This includes shops, providing that the goods on sale are wholly or mainly donated.

In some circumstances, we can grant additional relief to charities. You can find out more about this in our discretionary relief policy (from April 2016) and previous discretionary relief guidelines (prior to April 2016).

Where a property's owned by or let to a charity and is currently empty, zero rates apply - provided it's used for charitable purposes when it's next occupied.

To register as a charity, you should make a request directly to the Charity Commission. Find more information about registering on the Charity Commission website.

Community amateur sports clubs (CASC)

Amateur sports clubs registered with HM Revenue and Customs can also apply for up to 80% relief. In some circumstances, we can also grant additional relief to community amateur sports clubs.

Visit the HM Revenue and Customs website for details about how to register as a community amateur sports club or write to: HMRC Charities, Sports Club Unit, St John's House, Bootle, Merseyside, L69 9BB.

How to apply

You can apply for charitable rate relief by filling in our online form.

Relief for non-profit making organisations

Discretionary relief may be awarded to certain non-profit-making bodies. For example: sports clubs, social enterprises and community associations.

You need to fill in our online form below to apply for relief.

Each application is considered on its own merit. To support your application you’ll also need to upload a copy of your organisation's:

memorandum and articles to show what you do

audited accounts and balance sheets for the last two years (if these aren’t available, provide financial statements prepared by an appropriate officer of the organisation)

tenancy agreement (where applicable)

Heat networks relief

You can get heat networks relief if your property is only used or mainly used as a 'heat network'. A heat network supplies heating or cooling to other properties from a central source.

To be eligible for relief the heat network must:

Take its energy from a low carbon source.

Supply heating and cooling to other properties. For example: homes, shops, public buildings, hospitals and offices.

The heat network must not supply heat or cooling for industrial use. For example, to create products in factories.

What you'll receive

You won't pay business rates if your property is eligible for heat networks relief.

How to apply

Contact the Valuation Office Agency (VOA) to check if your property is eligible for heat networks relief.

If your circumstances change

You need to report any changes to make sure you're paying the right amount and don't get a backdated increase in your bill or overpay your bill.

Contact the Valuation Office Agency (VOA) if the property is no longer only or mainly used as a heat network.

Hardship relief

Under the Local Government Finance Act 1988, we have a discretionary power, in exceptional circumstances, to award up to 100% rate relief to businesses that are experiencing hardship. 

To award hardship relief, we have to be satisfied that:

the ratepayer will suffer hardship if relief is not granted

any hardship being experienced isn't a normal business risk or within the ratepayer’s control

there's a direct benefit to the ratepayer, or the community, and there's no adverse impact to other ratepayers or the community as a result of awarding the relief

See our discretionary relief policy (from April 2016) or our previous discretionary relief guidelines (prior to April 2016) for more information.

How to apply

You can apply for hardship relief by filling in our online form below.

You’ll also need to provide the following, which you can upload using our evidence upload form after submitting your claim:

Current and previous two years' audited accounts.

Bank statements for the last three months.

Income and expenditure over the last three months, if not covered in your audited accounts.

Disputing a decision about awarding relief

You can ask us to reconsider our decision if we don’t award you a relief or exemption. Fill in our dispute form below within 28 days of receiving our decision.

Subsidy control rules

When claiming business rate relief, businesses must ensure that by accepting relief that they are compliant with the Subsidy Control Act 2022.

The act allows public authorities to award low-value subsidies (up to £315,000) without the need to comply with the majority of the subsidy control requirements. This is referred to as minimal financial assistance (MFA).

MFA is capped at a threshold of £315,000, meaning that no individual recipient can receive more than this amount over the applicable period (three financial years).

The three financial years period is defined as the elapsed part of the current financial year (that is, from 1 April) and the two financial years immediately preceding the current financial year.

More about the Subsidy Control Act 2022.