Bills & Reliefs for 2021-22
Update February 2021: Government has asked billing authorities to wait until the Chancellor has set out his plans at Budget on 3 March, before issuing bills for 2021/22.
The Budget will set out the next phase of the plans to tackle the virus, protect jobs and support business. The Government believes it is in the public interest to avoid any potential confusion for businesses and to avoid the cost of having to re-bill businesses in light of any measures that may be included in the Budget.
We will therefore not be preparing bills until after 3 March in order to take account of any measures announced.
About relief and exemptions
Occupied premises may be eligible for certain reliefs. The reliefs available for occupied premises include:
Mandatory Rate Relief
Small Business Rate Relief
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.
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.