Small business rates relief

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What is small business rates relief?

Ratepayers who occupy a property with a rateable value which does not exceed £50,999 (and who are not entitled to other mandatory relief or are liable for unoccupied property rates) will have their bills calculated using the lower small business non-domestic rating multiplier, rather than the national non-domestic rating multiplier. 

In addition, generally,  if the sole or main property is shown on the rating list with a rateable value which does not exceed £15,000 the ratepayer will receive a percentage reduction in their rates bill for this property up to a maximum of 100%.  For a property with a rateable value of not more than £12,000, the ratepayer will receive a 100% reduction in their rates bill. 

Generally, this percentage reduction (relief) is only available to ratepayers who occupy either:

(a) one property, or

(b) one main property and other additional properties providing those additional properties each have a rateable value which does not exceed £2,899.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all the properties mentioned in (b), must not exceed £19,999 on each day for which relief is being sought.  If the rateable value, or aggregate rateable value,  increases above those relief levels, relief will cease from the day of the increase. 

The Government has introduced additional support to small businesses.  For those businesses that take on an additional property which would normally have meant the loss of small business rate relief, the Government has confirmed that they will be allowed to keep that relief for a period of 12 months.

If you meet the eligibility criteria and have not received the relief please email us on businessrates@tewkesbury.gov.uk to request the relief.

Provided the ratepayer continues to satisfy the conditions for relief which apply at the relevant time which apply at the relevant time as regards the property and the ratepayer, they will automatically continue to receive the relief  in each new valuation period.


Changes to your circumstances

Certain changes in circumstances will need to be notified to Tewkesbury Borough Council by a ratepayer who is in receipt of relief (other changes will be picked up by us directly).  The changes which should be notified are:

(a) the ratepayer taking up occupation of an additional property, and

(b) an increase in the rateable value of a property occupied by the ratepayer in an area other than Tewkesbury Borough.


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