Business rates discounts, exemptions and relief
Small business rate relief
You can get small business rate relief if:
- your property’s rateable value is less than £15,000
- your business only uses one property - you may still be able to get relief if you use more
Amount of business rate relief available to ratepayers
For a property with a rateable value of not more than:
- £15,000 the ratepayer will receive a relief of up to a maximum of 100%
- £12,000 the ratepayer will receive a relief of 100%
Ratepayers who can apply for relief
Generally, this relief is only available to ratepayers who occupy:
- (a) one property, or
- (b) one main property and other additional properties providing those additional properties each have a rateable value which does not exceed £2,899
The rateable value of the property mentioned in (a), or the combined total rateable value of all the properties mentioned in (b), must not exceed £19,999 outside London or £27,999 in London on each day for which relief is being claimed.
If the rateable value, or combined total rateable value, increases above those levels, relief will stop from the day of the increase.
The Government has introduced additional support to small businesses. For those businesses that take on an additional property which would normally have meant the loss of small business rate relief, the Government has confirmed they will be allowed to keep that relief for a period of 12 months.
Certain changes in circumstances will need to be notified to us ( Barnet Council ) by a ratepayer who is in receipt of relief (other changes will be picked up by us.
The changes you must tell us about:
- (a) the ratepayer taking up occupation of an additional property, and
- (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.
Apply for small business rate relief
At Autumn Budget 2018, the Government announced a one-third discount for eligible retail businesses with a rateable value of less than £51,000, up to state aid limits.
This scheme will run for 2 years from April 2019. This discount will be applied to the bill after the application of any reliefs, excluding any local discounts.
The following are not eligible for this relief:
- financial services (e.g. banks, building societies, cash points, bureaux de change, payday lenders, betting shops, pawn brokers)
- other services (e.g. estate agents, letting agents, employment agencies)
- medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors)
- professional services (e.g. solicitors, accountants, insurance agents/ financial advisers, tutors)
- post office sorting offices
- businesses that are not reasonably accessible to visiting members of the public
If you feel you are eligible for this relief please contact us at Business Rates on 020 8359 2735 or
download the retail discount form (PDF) and return the form to:
PO Box 236
Unoccupied property rating
Business rates will not be payable in the first 3 months that a property is empty. This is extended to 6 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. In addition, there are a number of exemptions from the unoccupied property rate.
Full details on exemptions can be obtained from the Business Rates Department. If the unoccupied property rate for the financial year has been reduced by order, it will be shown on the front of your bill.
Local discounts/discretionary rate relief
We can grant discretionary local discounts. Full details can be read in the discretionary rate relief policy:
Revaluation support scheme
The support scheme will deliver business rate relief to qualifying ratepayer’s bills where these have increased due to the 2017 revaluation. The maximum award is £5,000
We have the discretion to give hardship relief in exceptional circumstances. Please complete this
and send to us.
Charity and community amateur sports club relief
Charities and registered Community Amateur Sports Clubs are entitled to 80% mandatory relief where the property is occupied by the charity or the club and is wholly or mainly used for the charitable purposes of the charity (or of that and other charities), or for the purposes of the club (or of that and other clubs).
Retail, Hospitality and Leisure Discount
The Government announced in the Budget on 29th October 2018 that it would provide a Business Rates Retail Discount, to apply in the years 2019/20 and 2020/21. In response to the coronavirus, in the Budget on 11th March the Government announced that it would increase the discount to 100% and extend it to leisure and hospitality sectors.
This relief will apply to occupied retail, leisure and hospitality properties in the year 2020/21. There will be no rateable value limit on the relief.
Which properties will benefit from relief?
Properties that will benefit from the relief will be occupied hereditaments that are wholly or mainly being used:
- Shops, restaurants, cafes, drinking establishments, cinemas and live music venues.
- For assembly and leisure or
- As hotels, guest and boarding premises and self-catering accommodation
This means hereditaments that are being used for the sale of goods to visiting members of the public:
- shops (such as; florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware store and supermarkets)
- Charity shops
- Post Offices
- Furnishing Shops/display rooms such as carpet shops, double glazing, garage doors
- Car/caravan show rooms
- Second hand car lots
- Petrol stations
- Garden centres
- Art galleries (where art is for sale/hire).
Hereditaments that are being used for the provision of the following services to visiting member of the public:
- Hair and beauty services (such as; hair dressers, nail bars, beauty salons and tanning shops)
- Shoe repairs/key cutting
- Travel agents
- Ticket offices e.g. for theatre
- Dry cleaners
- PC/TV/domestic appliance repair
- Funeral directors
- Photo processing
- Tool hire
- Car hire
Hereditaments that are being used for the sale of food and/or drink to visiting members of the public
- Sandwich shops
- Coffee shops
Hereditaments that are being used for the provision of sport, leisure and facilities to visiting members of the public (including for the viewing of such activities)
- Sports grounds and clubs
- Museums and art galleries
- Sport and leisure facilities
- Stately homes and historic houses
- Tourist attractions
Hereditaments that are being used for the assembly of visiting members of the public and where the non-domestic part is being used for provision of living accommodation as a business:
- Public halls
- Clubhouses, club and institutions
- Hotels, Guest and Boarding houses
- Holiday homes
- Caravan parks and sites
The following Hereditaments are not eligible for this relief:
- Financial services (e.g. banks, building societies, cash points, bureaux de change, short-term loan providers)
- Medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors)
- Professional services (e.g. solicitors, accountants, insurance agents/ financial advisers)
- Post office sorting offices
Relief for local newspapers 2020-2025
The Government is providing funding to local authorities so that they can provide a discount worth up to £1,500 a year until 31 March 2025, to office space occupied by local newspapers.
This is up to a maximum of one discount per local newspaper title and per hereditament, and up to state aid limits. The relief will be delivered through local authority discretionary discount powers (under section 47(3) of the Local Government Finance Act 1988). Eligibility criteria for this relief is set out in a guidance note: The case for a business rates relief for local newspapers
Cash grant for Businesses
In March 2020 the government announced a £10,000 grant for eligible small businesses and a £25,000 grant for retail properties with a rateable value up to £51,000.
PLEASE NOTE - We await further information from government regarding this.
As soon as more information is available we will be in touch with all eligible businesses.
Business Rates Holiday for Nurseries:
- nursery businesses will benefit from a business rates holiday for the 2020 to 2021 tax year
- we will identify nurseries and automatically apply all new reliefs and issue adjusted bills.
Contact Business Rates
Monday to Thursday: 9am to 5:15pm
Friday: 9am to 5pm
Tel: 020 8359 2735
Write to us at:
PO Box 236