Business rates

Retail Relief

The 2024/25 Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 75% relief, up to a cash cap limit of £110,000 per business. You must inform us if you exceed this limit. The aforementioned relief will end with effect 31 March 2025.

More information and full details on eligibility can be found on GOV.UK Business rates relief page.

If you are entitled to receive this relief, please email us at business.rates@onesource.co.uk.

Small Business Rates Relief

If a ratepayer’s sole or main property has a rateable value which does not exceed £15,000, the ratepayer may receive a percentage reduction in their rates bill for the property of up to a maximum of 100%.The level of reduction will depend on the rateable value of the property. For example eligible properties with a rateable value below £12,000 will receive 100% relief. Eligible properties between £12,000 and £15,000 will receive partial tapered relief.

To be eligible to receive this you must occupy a property within the rateable value bands mentioned above and only occupy one premises in England and Wales.

If you later get a second property you will still get the discount for twelve months.

After the twelve months you can still get the discount on your main property if:

• none of your other properties have a rateable value above £2,900
• the total rateable value of all your properties is less than £20,000 (£28,000 in London)

Apply for small business rate relief

Checks are undertaken to confirm your eligibility when you apply.

Charity Relief

Charities and registered Community Amateur Sports Clubs are entitled to 80% relief where the property is occupied by the charity or the club and is wholly or mainly used for the charitable purposes of the charity (or of that and other charities), or for the purposes of the club (or of that and other clubs).

Apply for charity and amateur community sports clubs relief (PDF)

Empty Property Rate relief

Business rates are generally payable in respect of unoccupied non-domestic property. However, they are generally not payable for the first three months that a property is empty. This is extended to six months in the case of certain industrial premises, whilst certain other properties such as vacant listed buildings are not liable for business rates until they are reoccupied.

Improvement relief 

If you make certain improvements to your property, you may get relief from higher business rates bills. You do not need to apply for improvement relief or do anything differently. If you meet the necessary requirements, the council will apply the relief to your bills. 

You can find out more about which improvements are eligible by going to GOV.UK and searching ‘business rates reliefs’. 

If you have questions about a certificate of qualifying works, please contact the Valuation Office Agency (VOA) at the email address on your certificate. Please note that the VOA cannot answer queries about the occupation condition or your business rates bill.

What is improvement relief? 

• Improvement relief supports businesses who have invested in their property. 
• It provides relief from higher business rates bills, where the increase in your bill was due to making certain improvements to your property. 
• The relief lasts for 12 months from when the improvement works were completed. 

Who is eligible for improvement relief? Do I need to apply for it? 

• You do not need to apply for improvement relief or do anything differently. 
• Your local council will apply the relief to your bills if you are eligible. 
• To be eligible for improvement relief, you must have qualifying improvement works, and meet the occupation condition. For more information, go to GOV.UK and search ‘business rates relief’.

How does improvement relief work?

• You will receive a certificate from the Valuation Office Agency (VOA) if you have qualifying works. The VOA will give the same information to your local council.
• Your council will apply the relief and send you a revised bill if they are satisfied that you meet the occupation requirements. This means that you have occupied the property during and after the improvement works.

I have received a certificate from the VOA – what does this mean?

• If you have received a certificate of qualifying works from the VOA, this means that you may be eligible for improvement relief.
• Improvement relief provides relief from higher business rates bills, where the increase in your bill was due to making certain improvements to your property.
• The VOA will send this information to your local council.
• Your local council will apply the relief to your business rates bill if you also meet the occupation condition.

I think my certificate for improvement relief is wrong. Who should I contact?

• The Valuation Office Agency (VOA) values qualifying works and issues certificates to ratepayers.
• There is no right of appeal against the certified values, however, you should let the VOA know if you think there is something wrong with your certificate.
• You can contact the VOA using the email address on your letter.