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Business Rates - Reductions

Unoccupied property Rating

Owners of unoccupied non-domestic properties may be liable to empty property rates which are charged at 50% of the normal liability.  Liability begins after the property has been empty for 3 months.  Certain types of property, for instance factories and warehouses, are exempt from property rates. 

Charitable and Discretionary Relief

Charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes.  Relief is given at 80% of the rate bill.  Billing Authorities have discretion to remit all or part of the remaining 20% of a charity’s bill on such property and can also give relief in respect of property occupied by certain bodies not established or conducted for profit.

Rural Rate Relief

From 1 April 2002 occupiers of qualifying businesses with a rateable value of £6,000 or less (£9,000 if the business is a public house or petrol station) appearing in a billing authority’s rural settlement list are entitled to rate relief at 50 per cent of the full rates bill. Billing authorities have discretion to remit all or part of the remaining 50 per cent.

Authorities also have discretion to remit all or part of the rates bills on other property in a settlement on the rural settlement list if the rateable value is £12,000 or less and the authority is satisfied that the property is used for a purpose which benefits the local community.

Rural Rate Relief was revoked by the Welsh Assembly on the 31st March 2007.