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Relief and Exemptions

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1. Overview

Bills & Reliefs for 2022-23

Update March 2022: The annual bills have been updated and sent on 09 March 2022.

Due to changes announced by the Government on 27 October 2021 the following relief schemes will continue for the 2022-23 year:

  • Extension of Transitional Relief and Supporting Small Business Relief for small and medium properties: At the Budget on 27 October 2021 the government therefore announced that it would extend the current transitional relief scheme and the supporting small business scheme for one year to the end of the current revaluation cycle. See the  Government guidance

Businesses entitled to the extended Transitional Relief will receive their annual bills separately, if you require your bill urgently please contact us at business.rates@exeter.gov.uk and we will assist you. 

Businesses in receipt of the Supporting Small Business Relief will receive their 2022-23 bill in March 2022.

Expanded Retail Discount 2021/2022: ends on 31 March 2022

Nursery (childcare) Discount: ends on 31 March 2022

Multiplier Freeze: the small business multiplier (49.9p) and the standard multiplier (51.2p) remain the same for the 2022-23 year

 

About relief and exemptions

Occupied premises

Occupied premises may be eligible for certain reliefs. The reliefs available for occupied premises include:

Mandatory Rate Relief
Discretionary Relief
Small Business Rate Relief
Hardship Relief
Local Discounts
Retail Relief

Unoccupied premises

When a non-domestic property becomes empty, there is no charge for the first three months, or six months in the case of industrial property. After the initial rate-free period has expired, the empty property will be charged 100% of the business rates, as though the property was occupied. However, there are certain exemptions from the empty charge which include listed buildings and properties with a rateable value of less than £2,900. 

Partly-occupied premises

If only parts of your property are unoccupied, the Valuation Office Agency (VOA) may be able to value the unoccupied property separately. The rule about charging after three or six months will then apply to the unoccupied property. If the VOA can't value the unoccupied parts separately, you may still be able to claim some relief under Section 44a of the Local Government Finance Act 1988, which deals with relief on part-occupied properties.