Business rates reductions 

Small Business Rate Relief
Unoccupied Property Rating
Partly Occupied Property Relief
Charity and Registered Community Sports Club Relief
Non-profit Making Organisation Relief
Rural Rate Relief 
Hardship Relief
Appeals against a Rateable Value 

Small Business Rate Relief

The percentage reductions shown below have been temporarily increased by the Government. The current percentage reductions are double the amounts shown until 1 April 2014, so properties with a rateable value under £6000 get 100% relief. 

Rate relief is available to reduce Business Rates bills for some small businesses.

From 1 April 2012 ratepayers who are not entitled to another mandatory relief and occupy a property with a rateable value which does not exceed £17,999 will have their bill calculated using the lower small business non-domestic rating multiplier (46.2p in 2013/14), rather than the national non-domestic rating multiplier (47.1p in 2013/14).

In addition, if the sole or main property is shown on the rating list with a rateable value which does not exceed £12,000, the ratepayer will receive a percentage reduction (relief) in their rates bill for this property.

This relief is available to ratepayers who occupy either:

• one property or;
• one main property and other additional properties providing those additional properties each have a rateable value of less than £2,600 and the total value of all properties is less than £18,000 on every day for which relief is being sought. In such cases only the 'main' property is entitled to relief.

If the single or main property is shown on the rating list with a rateable value of less than £6,000, the ratepayer will receive a 50% reduction in their rates bill for this property. Between £6,000 and £12,000, the percentage reduction reduces by approximately 1% for every £120 in rateable value. The table below is a guide to these reductions: 

If an application for relief is granted, provided the ratepayer continues to satisfy the conditions for relief which apply at the relevant time as regards the property and the ratepayer, they will not need to re-apply for relief in each new valuation period.

Certain changes in circumstances will need to be notified to the local authority by the ratepayer. The changes which must be notified are:

• the ratepayer taking up occupation of a property they did not occupy at the time of making their application for relief, 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 these changes must be given to us within 4 weeks of the day after the day the change happened. 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.

Unoccupied Property Rating

Business Rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties.

After this period, rates are payable in full unless the unoccupied property rate has been reduced by the Government by order. In most cases, the unoccupied property rate is zero for properties owned by charities and Community Amateur Sports Clubs.

There are a number of exemptions from the empty property rate. These are property

• which is unoccupied for a continuous period not exceeding three months;
• which is a qualifying industrial property that has been unoccupied for a continuous period not exceeding six months;
• whose owner is prohibited by law from occupying it or allowing it to be occupied;
• kept vacant by reason of action taken by or on behalf of the Crown or any local or public authority with a view to prohibiting the occupation or to acquisition of it;
• which is the subject of a building preservation notice within the meaning of the Planning (Listed Buildings and Conservation Areas) Act 1990 or is included in a list compiled under section 1 of that Act;
• which is included in the Schedule of monuments compiled under section 1 of the Ancient Monuments and Archaeological Areas Act 1979;
• whose rateable value is less than £2,600;
• whose owner is entitled to possession only in his capacity as the personal representative of a deceased person;
• where, in respect of the owner’s estate, there subsists a bankruptcy order within the meaning of section 381(2) of the Insolvency Act 1986;
• whose owner is entitled to possession of the hereditament in his capacity as trustee under a deed of arrangement to which the Deeds of Arrangement Act 1914 applies;
• whose owner is a company which is subject to a winding-up order made under the Insolvency Act 1986 or which is being wound up voluntarily under that Act;
• whose owner is a company in administration within the meaning of paragraph 1 of Schedule B1 to the Insolvency Act 1986 or is subject to an administration order made under the former administration provisions within the meaning of article 3 of the Enterprise Act 2002 (Commencement No. 4 and Transitional Provisions and Savings) Order 2003;
• whose owner is entitled to possession of the hereditament in his capacity as liquidator by virtue of an order made under section 112 or section 145 of the Insolvency Act 1986.

To claim unoccupied property relief, you must inform the business rates section as soon as the property becomes vacant.

Partly Occupied Property Relief

A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, Bolton Council has the discretion to award relief in respect of any unoccupied part.

To apply for this relief you must contact the Business Rates Office as soon as the partial occupancy begins. An inspection of the premises is usually made by the Council to confirm the partial occupancy. You may also be required to provide a plan of the premises so that the Valuation Office Agency can accurately apportion the rateable value between the occupied and unoccupied areas.

Charity and Registered Community Amateur Sports Club Relief

Charities and Registered Community Amateur Sports Clubs are entitled to 80% relief where the property is occupied by the Charity or Club and is wholly or mainly used for charitable purposes or as a Registered Community Amateur Sports Club. Bolton Council has discretion to give further relief on the remaining 20%. Please contact the business rates section for an application form.

Non-Profit Making Organisation Relief

Bolton Council has discretion to give relief to Non-Profit Making Organisations. Please contact the business rates section for an application form.

Rural Rate Relief

Certain types of properties in a rural settlement with a population below 3,000 may be entitled to relief. The property must be the only general store, the only post office or a food shop and have a rateable value of less than £8,500, or the only public house or the only petrol station and have a rateable value of less than £12,500. The property has to be occupied. An eligible ratepayer is entitled to relief at 50% of the full charge whilst the local authority also has discretion to give further relief on the remaining bill.

In addition, the local authority can give relief on certain other occupied property in a rural settlement where the rateable value is less than £16,500.  Please notify the business rates section if you wish to apply for this relief.

Hardship Relief

Bolton Council has discretion to give relief in exceptional circumstances. Any award has also to be shown to be in the interest of Council Taxpayers as 25% of the cost must be borne by the Council and therefore be funded from Council Tax.

Appeals against a Rateable Value

If you are an owner of a business in Bolton and feel that the rateable value for your business is incorrect, then you can appeal against it.

Appeals against a rateable value should be made directly to the Valuation Office Agency who will advise you how to appeal against your rateable value or property description. Appeals may be made against the valuation of the property either for physical alterations or environmental factors.   

Until an appeal is settled with the Valuation Office Agency, business rates must be paid on the existing rateable value assessment.

Further information on appeals can be obtained from:

The Valuation Office Agency
Portland Tower
Portland Street
Manchester
M1 3LD
Telephone 03000 503600
www.voa.gov.uk
email: ratingnorthwest@voa.gsi.gov.uk

Upcoming activities

Upcoming events