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Rate 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, we will have discretion in certain cases to award relief in respect of the unoccupied part.
Small Business Rate Relief
This relief is only available to ratepayers who apply to Bolsover District Council and who occupy either:
- one property, or
- one main property and other additional properties providing those additional properties have rateable values less than £2,599.
The rateable value of the property mentioned in a), or the aggregate rateable value of all properties mentioned in b), must be under £17,999 outside London or £25,499 within London, on every day for which relief is being sought. If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.
Ratepayers who satisfy these conditions will have the bill for their sole or main property calculated using the lower small business non-domestic rating multiplier rather than the national non-domestic rating multiplier that is used to calculate the liability of other businesses.
In addition, if the sole or main property is shown in the rating list with a rateable value which does not exceed £12,000, the ratepayer will receive a percentage reduction in their rates bill for this property of up to a maximum of 50% for a property with a rateable value of not more than £6,000.
If an application for relief is granted, provided the ratepayer continues to satisfy the conditions for relief that apply at the relevant time as regards the property and the ratepayer, they will not need to re-apply for relief in each new valuation period.
Certain changes in circumstances will need to be notified to Bolsover District Council by the ratepayer (other changes will be picked up by Bolsover District Council). The changes which must be notified are:
- the ratepayer taking up occupation of a property they did not occupy at the time of making their application for relief, and
- an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of Bolsover District Council which granted the relief.
Notification of these changes must be given to Bolsover District Council within 4 weeks of the day after the day the change happened. If this happens, there will be no interruption to the ratepayer’s entitlement to the relief. A notification that the ratepayer has taken up occupation of an additional property must be by way of a fresh application for relief; notice of an increase in rateable value must be given in writing.
Full details on the eligibility criteria and on how to apply for this relief are available from Bolsover District Council.
Charity and Registered Community Amateur Sports Club Relief
Charities and Registered Community Amateur Sports Clubs (CASCs) are entitled to 80 per cent relief where the property is occupied by the Charity or CASC and is wholly or mainly used for charitable purposes of the charity (or of that and other charities), or for the purposes of the CASC (or of that and other CASCs).
Bolsover District Council has discretion to give further relief on the remaining bill. Full details can be obtained from Bolsover District Council.
Non-Profit Making Organisation Relief
Bolsover District Council has discretion to give relief to Non-Profit making organisations. Full details can be obtained from Bolsover District Council.
Hardship Relief
Bolsover District Council has discretion to give relief in special circumstances. Full details can be obtained from Bolsover District Council.
Rate relief for businesses in rural areas
Certain types of properties in a rural settlement with a population below 3000 may be entitled to relief. The property must be the only general store, the only post office or a food shop and have a rateable value of less than £8,500 or the only public house or the only petrol station and have a rateable value of less than £12,500. The property has to be occupied. An eligible ratepayer is entitled to relief at 50 per cent of the full charge whilst Bolsover District Council has discretion to give further relief on the remaining bill.
In addition, Bolsover District Council can give relief on certain other occupied property in a rural settlement where the rateable value is less than £16,500.
Full details can be obtained by telephoning 01246 242490 or email revenues@bolsover.gov.uk
Last Updated on Friday, 08 October 2010 13:08
