Business Rates reliefs

Charitable and Discretionary Relief

Charities are entitled to relief from rates on any property which is wholly or mainly used for charitable purposes.

Registered Community Amateur Sports Clubs are also entitled to relief from rates on any property which is wholly or mainly used for purposes of that club or that club and any other such registered clubs. 

The relief given is 80% of the total rates bill.  The remaining 20% can be reduced further by applying for small business rates relief if eligible (see below), and any balance remitted at the discretion of the Council.

To apply please complete and return either application form for charitable relief, or charitable and discretionary relief as applicable.  You should also read the Council's Guidance Notes, and Policy Statement before completing an application for 100% relief.

Woking Borough Council has previously granted 100% discretionary relief to local sports clubs.  From April 2006, local sports clubs should ensure that they are registered community amateur sports clubs to be entitled to 80% mandatory relief.  The remaining balance of the bill may then be reduced by applying for small business rates relief (see below).  The Council will then consider remitting any remaining balance left to pay on a discretionary basis.

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Unoccupied Property

The Government has introduced changes to the rates liability of empty properties which will take effect from 1 April 2009. The changes mean that properties with rateable values of less than £15,000, that are empty, will receive relief from rates. Properties with rateable values of more than £15,000 that have been empty for more than three months, or six months for industrial businesses, will not receive relief from rates.

The liability falls to the owner of the property i.e. the person who is entitled to possession and there is no new free period should the ownership change whilst the property is still empty. Further a new free period is not granted unless the property is reoccupied for a least 42 days.

Certain types of property are exempt from empty property rates e.g. factories and warehouses, properties with a rateable value of less than £1900 (£2,200 from 1st April 05). 

Should you require any further information please contact the Business Rates Section on the number below or email brates@woking.gov.uk.

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Properties Which Are Partly Unoccupied

The Government has also introduced changes to the rates liability of properties which are partly unoccupied. The changes mean that properties with rateable values of less than £15,000, that are empty, will receive relief from rates. Properties with rateable values of more than £15,000 that have been empty for more than three months, or six months for industrial businesses, will not receive relief from rates.

In exceptional circumstances business premises that are partly unoccupied for a temporary period may be entitled to some relief from rates based on the rateable value applicable to the unoccupied part e.g. due to trying to let the empty part (but not keeping part of the premises empty through choice) or because structural alterations are being carried out (but not redecoration).

 

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Hardship Relief

The Council will consider applications for hardship relief for local business ratepayers, if they comply with special conditions laid down by the Government. Details of what factors are considered in a hardship relief application can be found can be found here. A summary of the criteria considered is listed below:

  • A trading loss or evidence of new competition is not sufficient in itself to prove hardship in the rate relief context.
  • As a rule the business should be the only one of its type providing a unique service and its loss would severely diminish amenities if it ceased to trade.
  •  The decision is in the interest of the Council taxpayers of Woking as a whole.

If you would like to apply for hardship relief please complete the application form that can be found here.

As part of your application you will need to contact Business Link to discuss your situation with them. Details of how to contact them can be found here.

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Rural Rate Relief

Certain types of businesses situated in rural villages with a population of less than 3000 may qualify for rate relief of 50%. The types of business are:

  • The sole general store or post office in the village with a rateable value of up to £6000 (£7000 from April 05) 
  • Any food shop with a rateable value of up to £6000 (£7000 from April 05)
  • The sole pub or petrol filling station in the village with a rateable value of up to £9000 (£10500 from April 05) 

The Council has the discretionary power to remit all or any part of the remaining 50%.

The Council also has the discretionary power to remit all or part of the rate bill on other property in a rural village if the rateable value does not exceed £12,000 and the Council is satisfied that the property is used for purposes which are of benefit to the local community.

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Rate relief for new, non-agricultural businesses on previously agricultural land or buildings

Businesses with a rateable value of up to £6000 (£7000 from April 05) set up on land or buildings which were previously agricultural may qualify for rate relief of 50% for up to five years. The Council has the discretion to give further relief if it is considered appropriate.

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Small Business Rate Relief Scheme

Small business rate relief scheme is a new relief from 1st April 2005.

This is available at 50% for ratepayers occupying single properties with a rateable value up to £5,000, with relief declining in percentage terms in a sliding scale until it is 0% at £10,000.

The relief is only available to ratepayers with either -

(a) one property, or

(b) one main property and other additional properties providing those additional properties have rateable values less than £2,200.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £15,000 outside London or £21,500 within London.

The scheme is funded through a supplement on the rate bills of those businesses not eligible for the relief.  The supplement is built into the standard non-domestic rating multiplier.

Ratepayers must apply for the relief. If a ratepayer ceases to be eligible on a day during the year in question, the relief will cease on that day.  An application for Small Business Rates Relief must be submitted to the local authority in order for a claim to be considered.

The above notes are for guidance only.  The application forms contain further guidance notes.  You can download application forms where indicated.

Please use the link below for more information.

 

where you can also estimate your rates bill.

For an application form or clarification on any at the above reliefs please contact The Business Rates Section on the number below or email brates@woking.gov.uk.