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.

Small business rate relief

Businesses occupying premises with a rateable value of less than £18,000 will automatically have their rates calculated using the small business rate multiplier. Eligible businesses occupying premises with a rateable value of less than £12,000 can apply for Small Business Rate Relief to receive a further discount on their rates bill.

To qualify for Small Business Rate Relief, ratepayers must either:

  • occupy one property; or
  • one main property and other additional properties, providing those additional properties have rateable values less than £2,599 and the total rateable value of all the properties is under £18,000.
    • Small Business Rate Relief is protected for up to 12 months for businesses that take on an additional property over these values.

In the March Budget the Chancellor announced changes to the Small Business Rate Relief scheme to become effective from 1st April 2017. These changes would increase the threshold for eligibility for this relief.

As soon as the draft list for the 2017 revaluation and the legislation confirming these changes has been published the Council will identify all ratepayers who may benefit from these changes. We will write to every business that may be affected by this change giving them the opportunity to apply for this relief. 

Calculation of Small Business Rate Relief

Between 1 October 2010 and 31 March 2017:

  • eligible businesses in premises with a rateable value of up to £6,000 will be entitled to 100% relief on their rates bill.
  • for premises with a rateable value between £6,000 and £12,000 the relief will decrease by 1% for every £60 in rateable value up to £12,000 at which point no relief is applicable.

Businesses with rateable values under £12,000 must apply for Small Business Rates Relief in order to benefit. 

Rate relief for rural businesses

Certain types of business in rural settlements with a population below 3,000 may qualify for 50% rate relief.

To qualify the property must be occupied and be the only:

  • general store, post office or food shop with a rateable value of less than £8,500
  • public house or petrol filling station with a rateable value of less than £12,500.

The Council has the discretion to give further relief on the remaining bill up to a maximum of 100% if we are satisfied that the business is of benefit to the community and having regard to the interests of its council tax payers.

In addition, the Council also 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 3,000, 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 (CASC) relief

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:

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. We can also consider giving rate relief in cases of hardship or where part of a property is unoccupied for a very short period.

Interaction with other reliefs

If you are eligible for mandatory charitable or rural rate relief and small business rate relief you will only receive the charitable or rural rate relief. Retail rate relief can be applied in addition to any other relief.

To find out more or to apply for any of the rate relief above please:

West Oxfordshire District Council
New Yatt Road
OX28 1PB