Who is entitled to the relief?

Some ratepayers lost their entitlement to 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.