Relief and Exemptions

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10. Retail Relief

Rate Relief for occupied retail properties with a rateable value of less than £50,000

In 2014/15 Rate Relief of up to £1,000 is available to occupied retail properties with a rateable value of less than £50,000. In 2015/16 this relief goes up to £1,500.

To qualify, the retail property should be wholly or mainly used as a shop, restaurant, cafe or drinking establishment. The Council will consider each award based on individual merits and reserves the right to decline an application, or withdraw an award, where the retail property and business does not support the Council's wider objectives or is determined to be having a detrimental impact on the neighbourhood or community (for example, some of the businesses that may be affected are marked * below).

Eligible retail properties descriptions

For the purposes of this discount the Council considers shops, restaurants, cafes and drinking establishments to mean:

1. Retail properties that are being used for the sale of goods to visiting members of the public:

Shops (such as: florist, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licence*, chemists, newsagents, hardware stores, supermarkets, and so on)
Charity shops
Opticians
Post offices
Furnishing shops/display rooms (such as: carpet shops, double glazing)
Car/caravan show rooms
Second hand car lots
Markets
Petrol stations
Garden centres
Art galleries (where art is for sale/hire)

2. Retail properties that are being used for the provision of the following services to visiting members of the public:

Hair and beauty services (such as: hair dressers, nail bars, beauty salons, tanning shops and so on)
Shoe repairs/key cutting
Travel agents
Ticket offices e.g. for theatre
Dry cleaners
Launderettes
PC/TV/domestic appliance repair
Funeral directors
Photo processing
DVD/video rentals
Tool hire
Car hire

3. Retail properties that are being used for the sale of food and/ or drink to visiting members of the public:

Restaurants
Takeaways*
Sandwich shops
Coffee shops
Pubs*
Bars*

This is not a complete list, if you think you may qualify, please apply.

Ineligible retail properties descriptions

The list below sets out the types of uses that the Council does not consider to be retail use for the purpose of this relief.

1. Retail properties that are being used for the provision of the following services to visiting members of the public:

Financial services (e.g. banks, building societies, cash points, bureau de change, payday lenders, betting shops, pawn brokers)
Other services (e.g. estate agents, letting agents, employment agencies)
Medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors)
Professional services (e.g. solicitors, accountants, insurance agents/ financial advisers, tutors)
Post office sorting office

2. Retail properties that are not reasonably accessible to visiting members of the public.

3. Retail properties that do not support the Council’s wider objectives or have a detrimental impact on neighbourhoods and communities.

How to apply

Contact us to make an application. 

State Aid De Minimis Regulations and Business Rate Discounts

For information about State Aid de minimis please go to: www.gov.uk/state-aid

Notes

Eligibility for the Retail Relief and the relief itself will be assessed and calculated on a daily basis. The Retail Relief will be applied against the net bill after all other reliefs.

Where the net rate liability for the day after all other reliefs but before Retail Relief, is less than the Retail Relief, the maximum amount of this relief will be no more than the value of the net rate liability.

Ratepayers that occupy more than one property will be entitled to relief for each of their eligible properties, subject to State Aid de minimis limits.