Business Rates Relief and Exemptions

As a ratepayer, you may be entitled to a relief or an exemption as long as your business or property meets the qualifying criteria for that relief.

CARF - COVID-10 Additional Relief Fund

The fund is available to support those businesses affected by the pandemic, that are ineligible for existing support linked to business rates.

The aim of this scheme is to provide Business Rates Relief therefore reducing the chargeable amount for the financial year 2021/22 only, to those who have been adversely affected by the pandemic and have been unable to adequately adapt to the impact.

For more information please see our CARF information page

2022/23 Retail, Hospitality and Leisure Relief Scheme

The 2022/23 Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 50% relief, up to a cash cap limit of £110,000 per business.

For more information and a link to the application form please see our Business Rates Relief 2022/23 page

Small Business rate relief

A ratepayer that occupies a property with a rateable value up to £51,000 will have their business rates liability calculated using the lower rating multiplier (£0.499) instead of the national rating multiplier (£0.512). You will not be entitled to this relief if your property is unoccupied or if you are in receipt of other mandatory reliefs. This is applicable for 2020/21.

Qualifying criteria

In addition to being calculated at the lower multiplier, a further relief can be given for properties with rateable values up to £15,000 if the following criteria are met:

  1. Only occupy one business premises or
  2. One main property and additional properties of rateable value not exceeding £2,899. The rateable value of all liabilities should not exceed £19,999.

The government has introduced an additional support to help small businesses taking on additional business rates premises. If additional premises are taken on, the ratepayer will be allowed to keep the relief on their initial business for a period of 12 months.

If the rateable value is less than £12,000, then the ratepayer maybe entitled to 100% relief. For rateable values between £12,001 and £15,000, the taxpayer may receive a percentage reduction. You can estimate your business rates on the Gov.uk website.

To apply please complete our Small Business Rate Relief online form

Alternatively please call the business rates team on 01279 655261 EXT 7223 , where you can apply for the relief over the phone

Charitable rate relief

Where the ratepayer is a charity or trustees for a charity, there is an entitlement to 80% mandatory relief. Mandatory relief is also given to Community Amateur Sports clubs (CASC), and non-profit making societies. The council has the discretion to give a further 20% to these organisations bringing total relief to 100%.

Non-profit organisations may also be able to get discretionary relief up to 100%

For more information please call the business rates team 01279 655261 ext 7223.

Rural rate relief

Certain businesses within a rural settlement may be entitled to 100% relief from 1st April 2017. A rural settlement is an area where the population is below 3,000. The business should be the only post office, food store or general store and have a rateable value less that £8,500. The only pub or petrol station may also apply as long as rateable value is less than £12,500.

Hardship relief

East Herts council has the discretion to award relief to certain ratepayers who are experiencing hardship. This relief is paid for out of the council funds, so decisions to award this relief should be considered on the basis of community interest. Consideration should be given if it is found that its closure would have an unfavourable effect on the local community. Application must be made in writing and include fully audited accounts.

Transitional relief

Commercial properties are usually revalued every 5 years. The last revaluation was in 2010 and the rateable value was calculated based on rental value as at 1st April 2008. All properties have now been revalued based on the rental values as at 1st April 2015. This came into effect on 1st April 2017.

The transitional relief scheme is used to limit the increase/decrease in rates payable following the revaluation. This relief is automatic and will be applied to you bill if the difference is within the specified percentage.

Local Newspaper Relief

The government has introduced a £1,500 discount for office space occupied by local newspapers, up to a maximum of one discount per local newspaper title and per hereditament.

Empty Properties

If a property is empty, the liability to pay the charge is with the ratepayer who is entitled to possession i.e. freeholder, leaseholder or tenant, also referred to as 'The Owner' Depending on the type of property, there will also be a period where no rates are payable.

If a property is continuously empty, for the initial 3 months rates are not payable after which full rates are payable. For industrial properties no rates are payable for the initial 6 months.

Note: If property is occupied for a period of less than 6 weeks, the empty period does not start again.

If a property is only partly occupied for a short period of time, the local authority has the discretion of award a relief on the part that is temporarily unoccupied. Full details can be obtained by contacting the business rates section on 01279 655261 ext 7223

Please see the following table of the possible exemptions available:

Empty property exemptions

Type of property

Period of exemption

Qualifying criteria

Listed Building

Indefinitely

On Historic England list

Small building

Indefinitely

Rateable value less than 2900

Buildings owned by charities

Indefinitely

To be used by charity when next occupied

Empty property

3 months

 

Empty industrial property

6 months

 

Occupation prohibited by law

Indefinitely

Legal documentation from Local Authority or Crown prohibiting occupation.

 

Contact us

Tel: 01279 655261 Ext 7223

Email: businessrates@hertspartnership-ala.gov.uk

Write to:

Business Rates Section
East Herts Council
Wallfields
Pegs Lane
Hertford
Herts
SG13 8EQ