CITY OF LONDON

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City of London > Services > Business > Business rates > Small Business Rate Relief

Small Business Rate Relief


Amount of Relief

As a result of recent government changes, the level of SBRR has been temporarily increased for eligible ratepayers up to 31 March 2013 as follows:

  • Rateable value up to £6,000 – no rates payable
  • Rateable value between £6,001 & £12,000 – tapered relief between 100% and 0%
  • Rateable value between £12,001 & £25,499 – Small Business Rate multiplier applies

From 1 April 2013 the amount of relief will revert to:

  • Rateable value up to £6,000 – 50% discount
  • Rateable value between £6,001 & £12,000 – tapered relief between 50% and 0%
  • Rateable value between £12,001 to £25,499 – Small Business Rate multiplier applies

The Small Business Rate multiplier for 2012/2013 is 0.454. For other businesses this is 0.462.

Eligibility

To be eligible for relief, you must occupy either:

a) one property with a rateable value under £25,500, or

 b) one main property plus other additional properties, providing those additional properties have rateable values less than £2,600. The total rateable value of all the occupied properties must be under £25,500.

If you are in receipt of relief you must notify the local authority within four weeks if:

a) You take up occupation of a property you did not occupy at the time of your original relief application. If this occurs you must make a fresh application for relief.

b) You occupy an additional property outside of the City of London and the rateable value of this property is increased. You must notify the Council in writing if this occurs.

If you do not notify the City of London within four weeks, relief will cease with effect from the day that the change happened. If you are still eligible, relief will apply again with effect from the day that you notify the local authority.

To apply for this relief, download the application form (36kb)


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