Rate relief

Rate relief is NOT granted automatically. It is the responsibility of eligible businesses to apply for rate relief. Please ensure that you make an application if you think you are eligible.

The small business rate relief application deadline.
In England, the closing date for business ratepayers to claim Small Business Rate Relief for the 2010/11 financial year is 30 September 2015. Applications received after that date can only be backdated to 1 April 2010 at the earliest.

Small business rate relief

Businesses occupying premises with a rateable value of less than £18,000* may be eligible to have their rates calculated using the small business rate multiplier. Businesses occupying premises with a rateable value of less than £12,000* may be eligible for a further discount off their rates bill.

Temporary increase in rate relief

The following revised scheme will apply between 1 October 2010 and 30 September 2012:

Eligible businesses in premises with a rateable value of up to £6,000 will be entitled to 100% relief on their bill (formerly 50%)

Eligible businesses in premises with a rateable value between £6,001 and £12,000 will be entitled to relief on a sliding scale between 100% and 0% (formerly between 50% and 0%)

*These conditions apply only where premises are occupied, and where ratepayers occupy one property or one main property and other additional properties providing those additional properties have a rateable value of less than £2,600.

After 30 September 2012 small business rate relief will revert to the previous levels.

What do I need to do to claim the enhanced relief?
If you think your business might be eligible for small business rate relief but you are not already receiving it, you need to contact the Council's Revenues & Benefits Service or phone 01993 861070.

If your business is already claiming small business rate relief your payments will be adjusted automatically. You do not need to do anything.

Interaction with other reliefs:

where a property is eligible for mandatory charitable rate relief and small business rate relief it shall receive mandatory charitable rate relief only;
where it is eligible for rural rate relief and small business rate relief it shall receive rural rate relief only;
where a property is eligible for all 3 reliefs it shall receive charitable rate relief only

Rate relief for businesses in rural settlements

Certain types of business in rural settlements with a population below 3000 may qualify for 50% rate relief. Qualifying businesses are:

sole general store with rateable value (RV) less than £8,500
sole post office with RV less than £8,500
food shops with RV less than £8,500
sole pub with RV less than £12,500
sole petrol station with RV less than £12,500

The Council has the discretion to top-up this relief to a maximum of 100% if it is satisfied that the business is of benefit to the community and having regard to the interests of its council tax payers. This is because the part of the cost is borne by the council tax payers of West Oxfordshire.

The Council has discretion to give up to 100% relief to any other business with a rateable value less than £16,500 in a rural settlement with a population below 3000, if it is satisfied that the business is of benefit to the community and having regard to the interests of its council tax payers.

Charity and registered community amateur sports club relief (CASC's)

Charities and registered community amateur sports clubs are entitled to 80% relief where the property is occupied by the charity or club and is wholly or mainly used for charitable purposes or as a registered community amateur sports club. The Council has discretion to give further relief on the remaining bill.

To register as a CASC please see HM Revenues & Customs website or for further information call 0845 302 0203.
Alternatively call us on 01993 861070.

Discretionary relief

The Council has discretion to give relief on all or part of any rate bill for property occupied by certain non-profit making bodies. The Council can also consider giving rate relief in cases of hardship or where part of a property is unoccupied for a very short period.

To find out more or to apply for any of the rate relief above please contact the Revenues & Benefits Service on
01993 861070.