Small business rate relief

You can receive small business rate relief if:

  • your property’s rateable value is less than £15,000
  • your business only uses one property (although you may still be able to get relief if you use more)

How much relief you'll receive

Properties with a rateable value of £12,000 or below that meet the eligibility criteria will receive 100% relief if it's the only property you use. Properties with rateable values between £12,001 and £14,999 will receive tapered relief (see below).

Relief for properties with rateable values between £12,001 and £14,999

The table below shows the rates payable and percentage relief for eligible businesses who occupy a single property with a rateable value between £12,001 and £14,999. These figures are for the financial year 2024/25.

Rateable value % relief Amount payable
£12,050 98.333% £100.24
£12,100 96.667% £201.24
£12,150 95.000% £303.14
£12,200 93.333% £405.87
£12,250 91.667% £509.37
£12,300 90.000% £613.77
£12,350 88.333% £719.00
£12,400 86.667% £824.99
£12,450 85.000% £931.88
£12,500 83.333% £1039.60
£12,550 81.667% £1148.09
£12,600 80.000% £1257.48
£12,650 78.333% £1367.70
£12,700 76.667% £1478.68
£12,750 75.000% £1590.56
£12,800 73.333% £1703.27
£12,850 71.667% £1816.75
£12,900 70.000% £1931.13
£12,950 68.333% £2046.34
£13,000 66.667% £2162.31
£13,050 65.000% £2279.18
£13,100 63.333% £2396.89
£13,150 61.667% £2515.35
£13,200 60.000% £2634.72
£13,250 58.333% £2754.92
£13,300 56.667% £2875.88
£13,350 55.000% £2997.74
£13,400 53.333% £3120.44
£13,450 51.666% £3243.96
£13,500 50.000% £3368.25
£13,550 48.333% £3493.44
£13,600 46.667% £3619.39
£13,650 45.000% £3746.24
£13,700 43.333% £3873.93
£13,750 41.667% £4002.37
£13,800 40.000% £4131.72
£13,850 38.333% £4261.90
£13,900 36.667% £4392.84
£13,950 35.000% £4524.68
£14,000 33.333% £4657.36
£14,050 31.667% £4790.79
£14,100 30.000% £4925.13
£14,150 28.333% £5060.30
£14,200 26.667% £5196.23
£14,250 25.000% £5333.06
£14,300 23.333% £5470.73
£14,350 21.667% £5609.15
£14,400 20.000% £5748.48
£14,450 18.333% £5888.64
£14,500 16.667% £6029.56
£14,550 15.000% £6171.38
£14,600 13.333% £6314.04
£14,650 11.667% £6457.45
£14,700 10.000% £6601.77
£14,750 8.333% £6746.92
£14,800 6.667% £6892.83
£14,850 5.000% £7039.64
£14,900 3.333% £7187.29
£14,950 1.667% £7335.69
£15,000 0.000% £7485.00

(Information provided to the council by the chartered surveyors Bankier Sloan.)

If you occupy more than one property

If you occupy other properties, the rateable values can be up to £2900 each, and the total rateable value of them all can't exceed £19,999.

How to apply

You can apply for small business rate relief using our online form.

Backdating relief

We'll only consider applications for backdated relief for a maximum of six years from 1 April of the current year. This is in accordance with Section 9 of the Limitation Act 1980.

Small business rate relief prior to April 2017

Prior to April 2017 you could get small business rate relief if:

  • you occupied only one business property in England and its rateable value was less than £12,000. (From 2014/15, businesses receiving the relief kept this for an additional year if they took on an additional property that would previously have caused them to lose it).
  • you occupied a main property with a rateable value of less than £12,000, but also occupied other properties each with rateable values under £2600 and with the total rateable value of all them not exceeding £17,999. Relief was only awarded on the property with the highest rateable value.

For properties with a rateable value between £6000 and £12,000, you could get between 99% and 1% relief. Business rates weren't paid on properties with a rateable value of £6000 or less.