Supporting small businesses relief

Who is entitled to the relief?

Some ratepayers lost their entitlement to small business rate relief or rural rate relief following the 2017 revaluation.

Other relief is available for ratepayers facing large increases as a result of the loss of small business or rural rate relief due to the revaluation.

To get the supporting small businesses relief, ratepayers must meet the criteria below:

 ✔ on 31 March 2017 ratepayers must have been receiving either small business rate relief or rural rate relief

 ✔ on 1 April 2017 ratepayers must have lost some or all of their small business or rural rate relief because of the 2017 revaluation. As a result of this, the chargeable amount for 1 April 2017 is more than (£600/365) higher than the chargeable amount for 31 March 2017. This is worked out before any Section 47 discretionary relief entitlement)

You are no longer eligible for the relief when:

✗ liability for a day calculated without supporting small businesses relief is the same as, or less than, the calculation with the relief

✗ the ratepayer is a charity or Community Amateur Sports Club

✗ a property is unoccupied

 Once lost, eligibility cannot be replaced. 
 
A change of ratepayers does not affect eligibility for the supporting small businesses relief scheme. There is no second property test for eligibility for the scheme.