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Business Rates - Small Business Rate Relief

From 1st April 2017 Small Business Rate 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 combined rateable value of all properties mentioned in (b), must not exceed £19,999 on each day for which relief is being sought. If the rateable value, or combined rateable value, increases above those levels, relief will cease from the day of the increase.

However, businesses that take on an additional property which would normally have meant the loss of small business rate relief will be allowed to keep that relief for a period of 12 months.

Please note that relief will only be granted on one property.


What amount of relief is available?

From 1st April 2017

  • Qualifying properties with a rateable value of not more than £12,000 will be entitled to 100% relief
  • Qualifying properties with a rateable value of more than £12,000 but less than £15,000 will have relief calculated on a sliding scale, a tapered relief of between 100% and 0%, reducing to nil at £15,000
  • Qualifying properties with a rateable value between £15,000 and £51,000 will not have a percentage relief but will have their demand calculated using the small business rate relief multiplier

Certain changes in circumstances will need to be notified to the local authority by a ratepayer who is in receipt of relief (other changes will be picked up by the local authority). The changes which should be notified are:

  • the ratepayer taking up occupation of an additional property, and
  • an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief

Notification of any changes must be given to the local authority within 4 weeks of the day after the change. If this happens, there will be no interruption to the ratepayer’s entitlement to the relief. A notification that the ratepayer has taken up occupation of an additional property must be by way of a fresh application for relief. Notice of an increase in rateable value must be given in writing.

Note: If you qualify for another type of mandatory relief (such as mandatory charitable relief), you will not be able to get small business rate relief and the ordinary non-domestic rating multiplier will be used to calculate your rates.

To apply for relief complete the application form in the 'Do it online' section of this page. An application will only be considered when you have fully completed the form and provided all required supporting information. If you want advice concerning this relief, please telephone 0151 934 4360.

We may also arrange for one of our inspectors to visit the property.

Further advice and help for businesses is available at from Invest Sefton, who can be contacted via the 'related links' section of this page.

If you feel that the rateable value of the property is incorrect you can appeal at any time directly to the valuation office. Details of how to do this can be found in the 'How do I appeal?' section on the rateable value page of this website.

Please note whilst your application is being processed, your current rates are due and payable.

If relief is awarded an amended rates demand will be issued with new payment instructions. This will take account of any payments you have already made.


Last Updated on Wednesday, April 24, 2024

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