Other Reliefs and Discounts

Supporting Small Business Rate Relief

Supporting Small Business Relief will help those ratepayers who as a result of the change in their rateable value at the revaluation are losing some or all of their Small Business, Rural Rate Relief or 2017 Supporting Small Business Relief and, as a result, are facing large increases in their bills. Charities and Community Amateur Sports Clubs, who are already entitled to mandatory 80% relief, are not eligible for 2023 Supporting Small Business Relief.

To support these ratepayers, the 2023 Supporting Small Business Relief scheme will limit the increase in ratepayers bills to a cash value of £600 per year. This cash maximum increase ensures that ratepayers do not face large bill increases in 2023/24 after transitional relief and small business rate relief (as applicable) have been applied.

For full details of the Supporting Small Business Relief Scheme please click here (PDF, 131.9 KB).

Subsidy Control

The 2023 Supporting Small Business Rates Relief Scheme is likely to amount to subsidy. Any relief provided by Local Authorities under this scheme will need to comply with the UK’s domestic and international subsidy control obligations.  Ratepayers will be asked to corroborate that they are eligible for the relief and that they are aware of their duty to comply with subsidy rules.  Further guidance can be found here Statutory Guidance for the United Kingdom Subsidy Control Regime (publishing.service.gov.uk)

Partly occupied properties

Where a property is partly occupied for a short time, the council can in certain cases award relief in respect of the unoccupied part.

Relief will be considered where the property is partly unoccupied due to:

• Full occupation being phased in over a period of time
• Full vacation occurring in stages over a period of time
• Temporary occupation, for example due to fire damage or similar

Hardship relief

In exceptional circumstances the council can reduce all or part of a business rates bill because of hardship.

How do I apply?

If a discount/relief is not showing on your bill, but you believe you are eligible, please contact us at BR@gloucester.gov.uk. Please include the word ‘reference’ and your Business Rates account number in the subject of your email. For example, 'Reference [Your Business Rates number]' 

Improvement Relief

You may get improvement relief if you make certain improvements to your property.  The relief lasts for 12 months from when the improvement works were completed.

Eligibility

You may be eligible to Improvement Relief if:

• a certificate has been issued by the Valuation Office Agency (VOA) and has not been withdrawn or ceased to have effect
• the same ratepayer has been in occupation since the works started
• the works either increased the area or improved the physical state of any building

You will not be entitled to Improvement Relief for:

• a newly constructed building
• a refurbished building that had left the rating list during the works
• a change of use alone
• the addition of land

How to get improvement relief

You do not need to apply for improvement relief. The Valuation Office Agency (VOA) will consider the relief when they are notified of property changes and send this information to the council.