Business rates - reductions relief (Business Rates [NNDR])
There are a number of different reductions available
Transitional relief
After each revaluation there is a period of transition. No
bill is allowed to increase or decrease by more than a set
percentage. Any property with a large increase or decrease in its
rateable value will therefore come under the transitional relief
scheme, which has the effect of phasing the valuation in over a
period of time. If transitional relief applies to your rates bill,
it will be applied automatically.
Empty properties
If a property is empty and unused, no business rates are
normally payable for the first three months (six months if the
property is classed as industrial). After the exempt period has
elapsed the full rate is payable and no further reduction is
applicable.
Some types of business property are exempt from empty property
rates. An exemption will automatically be applied to your bill, if
appropriate, when you advise the council that the property has
become empty.
Partly Occupied Properties
If a Partly Occupied Property is unoccupied for a short time
only you may be eligible for relief.
Charity relief
Charities are entitled to an 80% reduction in their bills. The
Council has the discretion to reduce the bill further. In addition,
the council has the discretion to grant relief to some other types
of non-profit making bodies.
Rural rate relief
If your business property is in a designated rural area, you
may be able to claim rural rate relief.
Hardship relief
This discretionary relief can be granted by the council if you
are experiencing hardship and your business is considered to be
important to the local community.
Contact Information
Post: The Local Taxation, South Lakeland House,
Lowther Street, Kendal LA9 4DQ