North Warwickshire Borough Council

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Bank Holiday Info

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Bank holiday info.

Business Rates information

Rates Relief

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Mandatory & Discretionary Rate Relief

Registered charities are entitled to 80% Mandatory Relief. The Council also has the discretion to grant the further 20% as Discretionary to Charities. Discretionary Relief can also be awarded to non profit making organisations for up to 100% of their bills.

If you think you may be eligible please contact the Business Rates Department.

Section 49 Hardship

Section 49 Hardship of the Local Government Finance Act 1988 says that a Council can reduce or cancel rates if:

A) you would suffer hardship if the Council made you pay AND

B) on balance, it would be in the interests in the council taxpayers to reduce or cancel your rates

Small Business Rates Relief (SBRR)

Businesses must either occupy:

a) One property or,

b) One main property and other additional properties providing those additional properties each have a rateable value less than £2,600.

The rateable value of the property mentioned in (a) or the aggregate rateable value of all the properties mentioned in (b), must be under £18,000 or £25,499 in London .

The Relief is applicable to rateable values from £1 to £17,999.

The breakdown is listed below:

  • Rateable Values up to £6,000 will get 50% relief after transition. (100% until 31/3/15)
  • Rateable Values between £6,001 to £11,999 will have a decreasing relief on an exact taper of 1% for every £100 after transition. (relief doubled until 31/3/15)
  • Rateable Values between £12,000 to £17,999 will pay the small business rate in the pound.
  • Ratepayers receiving SBRR that take on an additional property which would currently disqualify them from receiving relief will continue to receive their existing relief for 12 months

Section 44a Relief

If part of a property is temporarily unoccupied such as for a phased occupation or vacation of a property, you may be able to claim a reduction in your Business Rates for the unoccupied part. The area concerned must be totally unused (i.e. not used as a walkway) and where possible isolated from the occupied area.

If you think you may be eligible for a reduction, you should write to the Business Rates department and enclose:

  • Details showing which part of the property is unoccupied (if possible enclose a site plan)
  • The date this part of the property became unoccupied

When we receive the request our inspector will visit the property and we will then decide if a reduction can be allowed. If we decide to grant 44a relief we will request a certificate from the valuation officer that gives the proportion of the property's rateable value which applies to the unoccupied part. If we do grant relief it will only be for a maximum of three months for commercial assessments or six months for an industrial assessment. After this time 100% rates will be due.

Retrospective requests will require supporting evidence such as photographs, work dockets, etc.

Please note that submitting false or misleading evidence for financial gain is a crime under the Fraud Act 2006 and could lead to prosecution.   

When we receive the certificate from the valuation officer, we will reduce your Business Rates accordingly.

Retail relief

A discount of £1,000 for shops, pubs and restaurants with a rateable value below £50,000 for two years up to state aid limits.

 

Reoccupation relief

50% relief for 18 months - between 1 April 2014 and 31 March 2016 - for businesses that move into retail premises that have been empty for a year or more.

 

If you think you may be eligible for any of these rate reliefs please contact the Business Rates Department.

 

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