Reliefs from Business Rates

Unoccupied Property Rating

From 1 April 2008, Business Rates are payable in full on all empty non-domestic properties (unless exempt) i.e. the charge will be the same for both occupied and unoccupied properties (up until 31 March 2008, empty properties received 50% relief). There are a number of exemptions from the empty rate e.g. all unoccupied properties (exempt for the first 3 months), industrial properties (exempt for the first 6 months), listed buildings and small properties with rateable values of less than £2,200. Full details can be obtained from the Council.

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, the local authority has discretion to award relief in respect of the unoccupied part. Full details can be obtained from the Council.

Small Business Rate Relief

This relief is only available to ratepayers who apply to their local authority and who occupy either:

(a) one property

(b) one main property and other additional properties providing those additional properties each have a rateable value of less than £2,200.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £15,000 outside London or £21,500 in London on the first of April in the financial year in question, on the day for which relief is being sought and each intervening day. If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.

Ratepayers who satisfy these conditions will have the bill for their single or main property calculated using the lower small business non-domestic rating multiplier rather than the ordinary non-domestic rating multiplier that is used to calculate the liability of other businesses.

In addition, if the single or main property is shown on the rating list with a rateable value of up to £10,000, the ratepayer will receive a percentage reduction in their rates bill for this property up to a maximum of 50% for a property with a rateable value of not more than £5,000.

If an application for relief is granted, provided the ratepayer’s circumstances do not change, the application will not need to be renewed until the next revaluation of non-domestic premises, which happens every five years. Certain changes in circumstances will need to be notified to the local authority by the ratepayer (other changes will be picked up by the local authority). The changes which must be notified are:

(a) the ratepayer taking up occupation of a property they did not occupy at the time of making their application for relief.

 (b) 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 the local authority 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.

Full details on the eligibility criteria and on how to apply for this relief are available from the council

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.

Derbyshire Dales District Council has discretion to give further relief on the remaining bill. Full details can be obtained from the Council.

Non-Profit Making Organisation Relief

Derbyshire Dales District Council has discretion to give relief to Non-Profit Making Organisations. Full details can be obtained from the Council.

Hardship Relief

Derbyshire Dales District Council has discretion to give relief in special circumstances. Full details can be obtained from the Council.

Further Information

You can contact the Council for further information at the following address:

Revenues Section
Derbyshire Dales District Council
Town Hall
Bank Road
Matlock
DE4 3NN

Tel: 01629 761222
Fax: 01629 761148
email: revenues@derbyshiredales.gov.uk