The Scheme

Small Business Rate Relief was introduced on 01 April 2005, whereby ratepayers of small businesses may receive relief of up to 50%.

Scheme Conditions for April 2010 onwards

Relief is only available to ratepayers who:

• occupy one property in England, or
• occupy one main property and other properties, where those properties have a rateable value of less than £2,600 and where the total of each occupied property's rateable values does not exceed £17,999. In this instance relief will only be given on the main property;
• and where the rateable value of the main property does not exceed £17,999.

For those qualifying as a small business, the rate bill will be calculated using the small business rate relief multiplier.

The scheme will be funded by those ratepayers who are not entitled to small business rate relief. The rate bill will be calculated using the standard non-domestic rate multiplier.

Level of Relief and Charges
Rateable Value	Multiplier used to calculate charge	% Relief
£1 to £5,999	Small business rates multiplier	50%
£6,000 to £11,999	Small business rates multiplier	Relief will be calculated declining in percentage terms on a sliding scale
£12,000 to £17,999	Small business rates multiplier	No relief
Other	Standard multiplier	No relief

Exception to the Above

Where ratepayers qualify for Mandatory Rate Relief (eg. charities, community amateur sports clubs, etc.), Small Business Rate Relief will not apply and the standard non-domestic multiplier will be used to calculate the charge.

Applications

The ratepayer must make an initial application to Gloucester City Council in order to receive the relief. Please note whilst no relief is awarded where the rateable value of the property is in the range of £12,000 to £17,999, to have the bill calculated using the small business rates multiplier, an application must still be made.

Please note: Small business rate relief does not apply to unoccupied property, or where multiple occupied properties rateable values add up to more than £17,999.

Download and print off your SBRR application form for 2010|

For further information, please contact the Revenues Services Advice Line on 01452 396495.

 

Scheme Conditions for April 2005 - March 2010  

Relief was available to ratepayers who:

• occupied one property in England, or
• occupied one main property and other properties, where those properties had a rateable value of less than £2,200 and where the total of each occupied property's rateable values did not exceed £14,999. In this instance relief was only given on the main property;
• and where the rateable value of the property on 01 April, and for each day of the financial year, did not exceed £14,999.

Level of Relief and Charges
Rateable Value	Multiplier used to calculate charge	% Relief
£1 to £4,999	Small business rates multiplier	50%
£5,000 to £9,999	Small business rates multiplier	Relief calculated declining in percentage terms on a sliding scale
£10,000 to £14,999	Small business rates multiplier	No relief
Other	Standard multiplier	No relief

Download and print off your SBRR application form for 2007-09|

Last Updated: 04/03/10