• one property, or
• one main property and other additional properties* providing those additional properties have rateable values 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 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 £10,000 and £15,000 (£21,500 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?”).  The premises’ in respect of which the relief is being claimed must 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.

* NB 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.

Please select to download Small Business Rate Relief application form .