Small Business Rate Relief (SBRR) and the small business multiplier
In England, 100% SBRR applies to occupied properties with a rateable value up to £12,000 where the ratepayer occupies only one property. A tapered SBRR applies from £12,001 to £14,999. All occupied properties with a rateable value below £51,000 use the lower small business multiplier (49.9p in 2024-25 vs 54.6p standard). If a second property is acquired, the 100% SBRR on the first property ends after a 12-month transitional period. Wales and Scotland have separate devolved schemes with different thresholds.
- 100% SBRR (RV up to £12,000, single property): apply to the billing authority — many apply it automatically
- Small business multiplier (RV below £51,000): applies even without SBRR — saving on larger small business properties
- Second property ends 100% SBRR after 12-month transitional period — consider before taking on additional premises
- Wales: 100% SBRR up to RV £6,000; tapered to £12,000 — Scotland: Small Business Bonus Scheme 100% up to RV £15,000
Retail Hospitality and Leisure discount, charity, rural, and enterprise zone reliefs
For 2024-25 eligible retail, hospitality and leisure properties in England receive a 75% Retail Hospitality and Leisure (RHL) discount capped at £110,000 per business per year (subject to subsidy control). Mandatory charity relief (80%) applies to properties occupied by charities for charitable purposes. Rural rate relief (mandatory 50% plus discretionary 50%) applies to sole-provider properties in designated rural settlements with RV below £8,500. Enterprise zone properties receive mandatory 80% relief for the first 5 years of occupation.
Empty property rates and the Check Challenge Appeal process
Vacant commercial properties receive 100% relief for the first 3 months of vacancy (6 months for industrial/storage). After this period full business rates apply. Listed buildings are exempt from empty property rates with no time limit. Genuine business reoccupation for 6+ weeks restarts the relief period. Charity occupation during the void also attracts 80% mandatory relief. To challenge a rateable value, complete the Check, Challenge, Appeal (CCA) process with the Valuation Office Agency — a Check must precede a Challenge, and the VOA has 18 months to respond. A material change of circumstance (MCC) appeal can be submitted at any time for physical changes to the property. Use a RICS-regulated rating surveyor for complex challenges.
- 3-month (6-month industrial) empty property relief — notify billing authority immediately when a tenant vacates to start the clock
- Listed building exemption — vacant listed commercial buildings pay no empty property rates
- Charity occupation reset — a charity using the void space qualifies for 80% mandatory charity relief and may restart the empty property cycle
- CCA process — Check then Challenge then Appeal to the Valuation Tribunal for England; backdated savings to date of challenge submission
- RICS-regulated rating surveyors — many work on contingency; no saving, no fee