Some properties are eligible for discounts on their business rates; these are called ‘business rates reliefs’.
You can read about the available reliefs, including how to apply, below:
NEW: Retail discount scheme - COVID-19 response
The Chancellor has set out a package of temporary, timely and targeted measures to support businesses through the period of disruption caused by COVID-19.
A 12-month business rates holiday is available for all retail, hospitality and leisure businesses in England.
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; or
- 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 and insurance agents or financial advisors;
- post office sorting offices.
More information about the businesses that qualify can be found in the retail discount guidance.
The discount will automatically be applied in 2020/2021 to ratepayers that have been identified as meeting the criteria. The Valuation Office Agency property description has been used to identify those that qualify.
There's no longer any limit to a property's rateable value, however this retail discount scheme counts towards state aid. Businesses that may exceed the state aid limit by receiving this award will not automatically be given the award, and will need to apply. The government are currently seeking approval to change these limitations. Should these rules change, any businesses that will qualify will automatically be given an award.
If you meet the eligibility criteria but have not received an award, fill in our online form below to apply for the retail discount.
Small business rate relief
- The doubling of the small business rate relief from 50% to 100% was made permanent from 1 April 2017
- The £6,000 and £12,000 thresholds were increased to £12,000 and £15,000 respectively. Properties with a rateable value of £12,000 or below that meet the eligibility criteria will receive 100% relief.
Those businesses with rateable values between £12,001 and £14,999 will receive tapered relief. The taper will operate as it does now, with 100% relief for eligible hereditaments (properties that can be inherited) with a rateable value up to £12,000, decreasing to 0% relief for hereditaments with a rateable value of £15,000 or above.
If your property has a rateable value between £12,001 and £15,000, click here to check how much relief you will receive.
If you occupy other properties, the rateable values can be up to £2,900 and the total rateable value of them all can't exceed £19,999.
You can complete an application for Small Business Rate Relief using our online form below.
Small Business Rate Relief prior to April 2017
You can get small business rate relief if:
- you only occupy one business property in England and its rateable value is less than £12,000. (From 2014/15, businesses receiving the relief will keep it for an additional year if they take on an additional property that would previously have caused them to lose it).
- you occupy a main property with a rateable value of less than £12,000, but also occupy other properties, each with rateable values under £2,600, and the total rateable value of all them doesn't exceed £17,999. Relief can only be awarded on the property with the highest rateable value.
You won't pay business rates on a property with a rateable value of £6,000 or less.
If your property's rateable value's between £6,000 and £12,000, you can get between 99% and 1% relief.
Charitable rate relief
Registered charities can apply for charitable rate relief of up to 80% if a property's used for charitable purposes. This includes shops, providing that the goods on sale are wholly or mainly donated. Fill in our online form below to apply for relief.
Where a property's owned by, or let to, a charity and is currently empty, zero rates apply, provided that 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. You'll 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 per cent relief. Fill in our online form below to apply for relief.
Visit the HM Revenue and Customs website for information on registering or write to HMRC Charities, Sports Club Unit, St John's House, Bootle, Merseyside L69 9BB.
In some circumstances, we can grant additional relief to community amateur sports clubs.
Non-profit making organisations
Discretionary relief may be awarded to certain other non-profit-making bodies, such as sports clubs, social enterprises and community associations. 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)
Rural rate relief
You may qualify for rural rate relief if your business is in a rural area with a population below 3,000.
These are the rural areas in Barnsley that are eligible for relief:
- Dunford Bridge
- Great Houghton
- Gunthwaite and Ingbirchworth
- High Hoyland
- Little Houghton
- Crane Moor
- Crow Edge
- Green Moor
- Hood Green
- Millhouse Green
- Silkstone Common
Fill in our online form below to apply for relief.
You can get 50% off your business rates if your business is:
- the only village shop or post office, with a rateable value of up to £8,500; or
- the only public house or petrol station, with a rateable value of up to £12,500
We can also top up the mandatory 50% relief to 100% by granting discretionary relief; read our discretionary relief policy (from April 2016) and our previous discretionary relief guidelines (prior to April 2016) for more information.
We may also grant up to 100 per cent discretionary relief to other retail businesses in rural areas, which have a rateable value less than £16,500, providing you can show that the business will benefit the local community.
Rural rate relief from April 2017
You’ll get 100% off your business rates if you apply and qualify for mandatory 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 £2,600, increasing to £2,900 from 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
- properties where the person liable would be so only in his/her capacity as a personal representative of a deceased person, a liquidator, or a trustee under a deed of arrangement
- properties where the person entitled to possession is the subject of insolvency proceedings, the owner is a company in administration
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. Fill in our online form below to apply for relief.
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).
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 do this 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.
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.
To support your application, you’ll also need to complete out evidence attachment form of your organisation's:
- current and previous two years' audited accounts
- last three months' bank statements
- income and expenditure over the last three months, if not covered in your audited accounts
Retail discount scheme
Retail Discount Scheme - changes from April 2020
In a Written Ministerial Statement on 27 January 2020 the Government announced that eligible retailers will receive a 50% discount on their business rates bills for one year from April 2020.
Relief will be provided to eligible occupied retail properties with a rateable value of less than £51,000 in 2020/21.
All hereditaments eligible under the scheme from April 2019 will continue to qualify for the 50% reduction. Under the new scheme from April 2020, cinemas and live music venues with rateable values below the £51,000 threshold will also be eligible.
Retail Discount Scheme prior to April 2020
If you have a retail premise you may be eligible for a discount on your business rates liability from April 2019. The relief scheme is for occupied retail premises with a rateable value below £51,000. Eligible ratepayers will receive a one-third discount on their business rates in 2019/2020 and 2020/2021 after all other reductions have been taken into account.
To be eligible for the discount the retail premises must:
- be occupied
- have a rateable value of less that £51,000
- be wholly or mainly used as either:
- a shop, including markets, chemists, newsagents, petrol stations and hairdressers
- a restaurant or cafe, including takeaways
- a drinking establishment
You won't be eligible for the discount if the premises are being used for:
- the provision of financial services, such as banks, payday lenders, betting shops and pawn brokers
- other services, such as estate agents and letting agents
- medical services, such as dentists, doctors, vets and chiropractors
- professional services, such as solicitors, accountants and insurance agents
The discount won't be applied if the premises are not reasonably accessible to visiting members of the public, such as trade-only retailers or retailers that require customers to join clubs or other membership schemes. Find out which businesses qualify in the Retail Discount Guidance.
The discount will automatically be applied in 2019/2020 and 2020/2021 to ratepayers that have been identified as meeting the criteria. The Valuation Office Agency property description has been used to identify those that qualify.
As the retail discount scheme counts towards state aid, businesses that may already exceed the state aid limit won't be automatically given the award and will need to apply.
If you meet the eligibility criteria, fill in our online form below to apply for the retail discount.
Disputing a decision
You can ask us to reconsider our decision if we don’t award you a relief or exemption. Just fill in our dispute form below within 28 days of receiving our decision.