Revaluation rate relief 2017 onwards

There were a number of announcements made in the budget on 8 March 2017 regarding small business rates relief, reductions for pubs whose RV is below £100,000 and that there will be monies towards discretional relief.

Revaluation support scheme

All Local Authorities have been provided with a sum of money under discretionary powers which means there is no proposed national scheme or guidance on awarding the relief and it needs to be determined locally. At Cabinet on 5 February 2018 members therefore agreed a revised policy for 2017-18 and a policy for 2018-19:

Retail Discount

The government in the Budget on 29 October 2018 announced it recognises that changing consumer behaviour presents a significant challenge for retailers in our town centres and is taking action to help the high street evolve. It stated it will provide a business rates Retail Discount scheme for occupied retail properties with a rateable value of less than £51,000 in each of the years 2019-20 and 2020-21.

The value of discount will be one third of the bill, and must be applied after mandatory reliefs and other discretionary reliefs funded by section 31 grants have been applied.

The government has issued guidance on the Retail Discount but as it is awarded under a discretionary power the Council’s Cabinet had to approve a policy for the administration of the discount.

This was agreed at Cabinet on 21 January 2019.

The discount where possible will be added to the new business rates bill for 2019-20. Letters will be going out from 11 February 2019 asking you to contact us if you believe that in awarding this discount will take you over State Aid Rules.

If you do receive your new bill and you believe you are entitled to this discount and it is not on the bill please contact the business rates section

If you believe you are entitled to this discount and it is not applied on the bill you receive, please contact the business rates section.

Small business rate relief scheme

This scheme is defined under the regulations and new bills have been issued to those who qualify. If you believe you may qualify and have not received a revised bill or have difficulty with making payments, you should contact the business rates team as soon as possible to discuss the matter on 01753 772220.

Rate relief

If your business is suffering financial hardship, the council has discretion to give relief in special circumstances. Please contact us to discuss your specific circumstances.

General Rate Relief

In some circumstances the Council Can award General Relief – this is under a local policy please see below – please contact the Business Rates section if you wish to make an application for General Rate Relief.

Small businesses rate relief

In some circumstances relief is available if your property has a rateable value under £15,000 and this is your only business property in England. Find out more on our Small business rate relief page or contact us.

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. For full details contact us at Business Rates.

Exemptions

If your business premises is empty you may be able to obtain a discount.

  • For industrial premises, rates are fully exempt for a maximum time of 6 months. After the 6 months the full charge becomes payable.
  • For commercial properties, the exemption is 3 months after which the full charge becomes payable.
  • If your property has a rateable value of under £2,900 (effective 1st April 2017) then your property is fully exempt from empty property rates.

The exemption is not reset with a change of liable party. The property has to be fully occupied and used for a commercial purpose for at least 6 weeks before the exemption can be reset.

Relief for charities and non-profit making organisations

Registered charities are entitled to 80% rate relief on their business rates, and may apply for an additional 20% extra relief called discretionary relief if certain criteria is met. This criteria is determined by us as the local authority.

Non-profit making bodies can apply for discretionary relief up to 100%.

The Discretionary Rate Relief Policy 2018-19 has the criteria and the application form or you can use our online Charitable discretionary rate relief form.

Inward Investment Policy

The council also has an inward investment policy for certain new business coming into the borough to generate additional benefit to the council.

Relief for local newspapers

The Government is providing funding to local authorities so that they can provide a discount worth up to £1,500 a year for 3 years from 1st April 2017, 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”.

State aid

The award of this relief is considered likely to amount to state aid. However, it will be state aid compliant where it is provided in accordance with the De Minimis Regulations EC 1407/2013. The Regulations allow an undertaking to receive up to €200,000 ‘de minimis’ aid over a rolling three-year period.

If you are receiving, or have received, any ‘de minimis’ aid including any other form of discretionary rate relief for these premises or others, whether within Slough or elsewhere, granted during the current or two previous financial years (from any source), you should inform the business rates office immediately with details of the aid received.

Contact us

Online
Contact Business Rates form

Telephone
01753 772220

Address
Business Rates
MyCouncil
Landmark Place
High Street, Slough
SL1 1JL