• one property, or
• one main property and other additional propertiesⁱ providing those additional properties have rateable values less than £2,600.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £18,000 outside London or £25,500 within London.

The scheme is funded through a supplement on the rate bills of those businesses not eligible for the relief. The supplement is built into the standard non-domestic rating multiplier. However, ratepayers of eligible business properties with rateable values between £12,000 and £18,000 (£25,500 within London) do not have to contribute towards the relief and will, on application, have their bills calculated using the lower small business non-domestic rating multiplier.

Previously, ratepayers had to apply for the relief each year, however following a change of government regulations, from 01.04.07 only one application is required per Rating List (see "What Is a Rateable Value?"). Until 01.04.09, the premises in respect of which the relief is being claimed had to be in the Rating List on the 1st April of the year(s) the application relates to. If a ratepayer ceases to be eligible on a day during the year in question, the relief will cease on that day. An application for relief must be submitted in writing to the local authority within 6 months of the end of the financial year to which it relates. Ratepayers had until 30.09.10 to request a back date to 01.04.07ⁱⁱ Applications received by 30.09.15 can be backdated to 01.04.10

i) You may only apply for SBRR in respect of one occupied property. All additional properties will be calculated to incorporate the SBRR supplement. Empty properties and properties already receiving mandatory rate relief are not entitled to receive extra relief under the SBRR scheme.

ii) Different thresholds apply before 01.04.10.  Contact customer services for more information on 01623 457400

For a temporary period from 01.10.2010 to 31.03.2013 inclusive, the government has agreed an increase in the level of relief awarded under this scheme. Those who previously received 50% relief will get 100% and those that previously got between 49% and 1% will get double their previous entitlement.

From 01.04.2013, relief will revert back to its original levels.

If you already receive Small Business Rates Relief there is no need to apply for the additional relief as it will be awarded automatically.

Download Small Business Rate Relief application form .