Transitional Arrangements
A scheme of transitional arrangements is in operation which phases in the effect of significant changes in Business Rates liability which arise from the 2005 revaluation of non-domestic property. Where appropriate, these arrangements will operate until March 2010 (when all non-domestic property will be revalued again).
The scheme places limits on the percentage by which bills may increase or decrease each year. Special rules deal with changes in rateable values and the merger and splitting of existing properties.
Transitional arrangement reductions are automatically calculated by the Council and deducted from the Business Rates bill.
Mandatory and Discretionary Rate Relief
Charities or organisations which are not established or conducted for profit may be entitled to relief from Business Rates on non-domestic property.
If a property is occupied by a Charity and used for a charitable purpose, or from 1 April 2004, if you are registered as a Community Amateur Sports Club with HM Revenue and Customs, Mandatory Relief is given at 80% of the Business Rates bill.
If you are a Registered Charity, a Charity that is exempt from registration or from 1 April 2004, a registered Community Amateur Sports Club. To apply for this relief please download the Mandatory Relief application form.
If a property is occupied by an organisation that is not established or conducted for profit, whether charitable or not, the Council has a discretion to award relief. To apply for this relief please download the Discretionary Relief application form.
Village Shop Rate Relief
Certain properties in rural areas can receive help with their Business Rates. The rural areas concerned are contained in the Council's current rural settlements list. The current list contains the following settlements:
Burley Woodhead, Crossroads, Cullingworth, Dean Head, Denholme, East Morton, Eastburn, Egypt, Esholt, Hainworth, Harden, Harecroft, Keelham, Laycock, Micklethwaite, Mountain, Oldfield, Oxenhope, Stanbury, Tong, Well Heads, West Scholes
A rural settlement is defined as a settlement with a population of no more than 3,000 which is wholly or partly within a Council's area.
The Council must give 50% relief to the following that are situated in a rural settlement:
- Post Office - where it is the only Post Office in the settlement and has a rateable value of £7,000 or less.
- General Store - where it is the only General Store in the settlement and has a rateable value of £7,000 or less.
- All Food Store - Where they have a rateable value of £7,000 or less
- Public House - where it is the only Public House in the settlement and has a rateable value of £10,500 or less
- Petrol Filling Station - where it is the only Petrol Filling Station in the settlement and has a rateable value of £10,500 or less
The Council also has the discretion to allow up to 100% relief to any non-domestic property in a rural settlement with a rateable value of £14,000 or less (including the extra 50% for those that fall in the above category).
The Council can only use its discretion to allow such relief if it is satisfied that the property is used for a purpose that benefits the local community.
To apply for this relief please download the application form for Rural Rate Relief.
Small Business Rate Relief
From April 2005, small businesses with a rateable value of up to £10,000 may qualify for a reduction from their full rate bill. The cost of this relief is paid for by all other ratepayers. Small businesses which qualify, with a rateable value of less than £15,000 outside London and less than £21,500 inside London, will have a lower multiplier used to work out their rate bill.
If your business is eligible, you need to apply to get the small business relief or to have the lower multiplier used instead.
For further information and to apply for this relief, please download the application form for Small Business Rate Relief.
Relief for Partly Occupied Properties
The Council has the power to issue a request for the Valuation Officer to provide a certificate apportioning the rateable value of property which is partly occupied "for a short time only".
The effect of the apportioned values enables a charge of 100% to be made against the rateable value of the occupied part, plus 50% of that for the unoccupied part.
Exceptional circumstances need to apply in order for the Council to exercise this discretion.
Hardship Relief
The Council has the power to reduce or remit the amount of Business Rates owing where it is satisfied that:
a) the ratepayer would sustain hardship if the authority did not do so; and
b) it is reasonable for the authority to do so, having regard to the interests of persons subject to its Council Tax.
Extremely exceptional circumstances need to apply in order for the Council to exercise this discretion.
How to Claim
Contact the Business Rates section
Business Rate exemptions
Some hereditaments (or properties) are exempt from Business Rates. These include some hereditaments which are occupied and most empty hereditaments. There are several classes of exemption, some of which only apply for a specified length of time:
Unoccupied Properties
| Class | Description |
| 1 | Unoccupied newly built properties or those where structural alterations or major repairs have taken place (exempt for up to 3 months from completion of work) |
| 2 | Unoccupied hereditaments (exempt for up to 3 months)
|
| 3 | Industrial hereditaments (i.e. where no part has been constructed or adapted for the purpose of retailing goods or services) |
| 4 | Hereditaments where occupation is prohibited by law |
| 5 | Hereditaments where occupation is prohibited by action taken by the Crown or any local or public authority |
| 6 | Listed buildings (subject to a preservation notice under s.58 of the Town and Country Planning Act 1971) |
| 7 | Ancient monuments (as scheduled under s.1 to the Ancient Monuments and Archaeological Areas Act 1979) |
| 8 | Hereditaments with a rateable value of less than £2,200 |
| 9 | Unoccupied hereditaments where the owner is entitled to possession only in his capacity as the personal representative of a deceased person |
| 10 | Unoccupied hereditaments where the owner is subject to a bankruptcy order or a winding-up order under the Insolvency Act 1986 |
| 11 | Unoccupied hereditaments where the owner is entitled to possession only in his capacity as a trustee under a deed of arrangement or as a liquidator under the Insolvency Act 1986 |
Occupied Properties | Class | Description |
| 12 | Agricultural land and buildings (e.g. arable, meadow or pasture ground; buildings used in connection with agricultural operations on the land and with the keeping and breeding of livestock) |
| 13 | Fish farms |
| 14 | Fishing rights (where these are exercisable in a fishery which is regulated by specified legislation) |
| 15 | Places of religious worship (where these belong to the Church of England or the Church in Wales. For other religions, the property concerned must be certified under the Places of Worship Registration Act 1855. This exemption includes church halls and similar buildings [provided they are used in connection with a place of public religious worship]) |
| 16 | Trinity House property (e.g. lighthouses; buoys and beacons) |
| 17 | Sewers and accessories (e.g. drains; sewers; manholes; ventilating shafts and pumps. The exemption does not apply to sewage farms or sewage disposal works) |
| 18 | Property of Drainage Authorities (e.g. structures used for controlling or regulating the flow of water into or out of a watercourse on a main river) |
| 19 | Parks (provided they are under the management of a relevant authority and are available for free and unrestricted use by members of the public) |
| 20 | Property used for the disabled (e.g. properties providing facilities for the welfare and training of disabled persons) |
| 21 | Air raid protection works (e.g. air raid shelters) |
| 22 | Swinging Moorings (i.e. a buoy attached to an anchor which rests underwater) |
| 23 | Road crossings over watercourses (e.g. bridges, viaducts or tunnels constructed to allow river crossings) |
| 24 | Property in Enterprise Zones |
The above classes are stated in broad terms. Within each of the classes, a number of conditions may need to be met before the exemption is satisfied. If you require further details about any of these classes, please contact the appropriate Council Tax Section.
How to Claim
By contacting the Business Rates section.
If your bill indicates that an exemption has been allowed, you must inform the Business Rates Section of any change of circumstances that affects your entitlement.
