Mandatory rate relief

Mandatory rate relief is a reduction from the council on your business rates. The amount of rate relief depends on the type of organisation or business. 

Relief is available to:

  • charities and community sports clubs
  • rural post offices, general stores, food shops, pubs and petrol stations
  • small businesses which are defined by the rateable value(s) of the properties they occupy. The rateable value of your property is set by the Valuation Office Agency. We use this value to work out your business rates bill

How to apply    

Apply for mandatory rate relief 

For small business rate relief see our small business rate relief page. Information on discretionary relief for charities, not for profit organisations or rural businesses can be found on our discretionary rate relief page.

 

Organisations that qualify for mandatory relief 

Type of organisation

Criteria

Amount of reduction

Charity

  • registered charity, or charitable organisation
    exempt from registration
  • property used for charitable purposes

80%

Community amateur sports clubs

  • registered as a Community Amateur Sports Club
    (CASC) with Her Majesty's Revenue & Customs. 
  • property used for charitable purposes

80%

Rural post offices and general stores

  • rateable value less than £8,500
  • sole post office or general store in a defined
    rural settlement

50%

Rural food store

  • rateable value less than £8,500
  • is in a defined rural settlement

50%

Rural pubs and petrol stations

  • rateable value less than £12,500
  • sole public house or petrol filling station in a
    defined rural settlement

50%

Small business which does not qualify for any other mandatory relief

businesses occupying:

  • a single property in England, with a rateable
    value less than £51,000, or
  • more than one property where the other
    properties have rateable values
  • less than £2,900 and the combined rateable
    values of all the properties does not exceed £20,000

see table below

 

Relief available to small businesses from 1 April 2017

Rateable Value

From 1 April 2017

Less than or equal to £12,000

  • exempt from small business support
  • plus 100% relief

Greater than £12,000 and less than £15,001

  • exempt from small business supplement
  • relief granted on a tapering scale

Greater than or equal to £15,000 and less than £51,000

  • exempt from small business supplement

 

 

Relief available to small businesses 2016/17

Rateable Value

2016/17

Less than or equal to £6,000

  • exempt from small business supplement
  • plus 100% relief

Greater than £6,000 and less than £12,000

  • exempt from small business supplement
  • plus more than 1% for every £120 in rateable value

Greater than or equal to £12,000 and less than £18,000

  • exempt from small business supplement