Rate relief is available in the circumstances
detailed below:
Charities and Non Profit Making Organisations
Where a property is used for charitable
purposes, by a registered charity, 80% mandatory rate relief will
be given. Cheshire West and Chester Council also has the discretion
to award a further 20% relief.
Discretionary relief of up to 100% of the rates bill can be
awarded to non-profit making organisations whose main objectives
are charitable, religious, or concerned with education, social
welfare, science, literature or fine arts.
Please complete an Application
for Relief by Charities and Non Profit Organisations (PDF,
169kb) return to our Business Rates office.
Sporting Organisations
Discretionary relief of up to 100% of the
rates bill can be awarded.
A Rate Relief Application Form is available from the Business
Rates office.
Community Amateur Sports Clubs
Community Amateur Sports Clubs have now been
brought in line with registered charities and they will therefore
be entitled to 80% mandatory relief and to be considered for a
further 20% discretionary relief.
For more information, please refer to the guidance notes in the
Rate Relief
for Sport Application Form (pdf, 142kb) . If you wish to apply,
complete the form and return it to the Business Rates office.
Rural Rate Relief
Certain types of business that are in
specified rural settlement areas are entitled to rate relief. If
the rateable value of your property is below £8,500 and you run the
sole general store, sole post office, or a food shop you may
qualify.
If you run the sole pub or petrol station and the rateable value
of your property is below £12,500 you may also qualify. If the
rateable value of your property is below £16,500 and the Council is
satisfied that your business is of benefit to the community you may
also qualify for relief.
Please complete a Rural
Rate Relief Application Form (PDF, 77kb) and return
to the Business Rates office.
Relief for a Part Occupied Property
Section 44a of the Local Government Finance
Act gives councils discretion to award relief if part of a property
that is included in the rating assessment, is temporarily not being
used.
Applications must be made in writing to the Business Rates
office.
Small Business Rate Relief
Small Business Rate Relief is available for ratepayers occupying
single properties with a rateable value up to £12,000.
Ratepayers whose rateable value is below £6,000 receive 50%
relief, whilst those with a rateable value between £6,000 and
£11,999 receive relief on a sliding scale which decreases by 1% for
every £120 of rateable value.
From 1 April 2012, ratepayers occupying properties with a
rateable value over £18,000 pay a supplement to fund the scheme.
Their rates bill is calculated using the higher multiplier (
2012/13 - 0.458p ).
From 1 April 2012, ratepayers occupying
properties with a rateable value between £12,000 and £17,999 do not
pay this supplement. Their rates bill is calculated using the lower
multiplier ( 2012/13 – 0.450p).
With effect from 1st October
2010 the maximum level of relief will increase to 100% for
properties with rateable values below £6,000 and tapered relief
from 100% to 0% for properties with rateable values between £6,001
and £12,000. This new level of relief has now been extended
to 31st March 2013.
Further One-Year Increase in Small Business Rate Relief
This is important news for your
business. The Chancellor of the Exchequer announced at the Budget
extra help for small businesses.
The current temporary increase in
Small Business Rate Relief, which started on 1 October 2010 and was
due to end on 30 September 2012, will now continue
until 31 March 2013.
The measure doubles the usual rate of
relief so that ratepayers with rateable values below £6,000 pay no
rates at all for the period, while ratepayers with rateable values
between £6,000 and not more than £12,000 receive tapered relief
from 100%-0%.
If you currently receive Small
Business Rates Relief you need take no action. Once the legislation
is in place, you will be sent a revised bill. In the meantime, you
must continue to pay your current instalments, if you have any.
Current collection and enforcement procedures will continue to
apply to ratepayers who miss scheduled instalments.
If you are not currently in receipt of
Small Business Rates Relief and wish to apply, please complete
a Small
Business Rate Relief Application Form (PDF, 38kb) and
return to our Business Rates Office.
Hardship Relief
Hardship relief is available to ratepayers
whose circumstances have become so severe that not granting relief
may cause unnecessary hardship - either financially or
otherwise.
Cheshire West and Chester Council can only grant hardship relief
if it is satisfied that:
- the ratepayer would sustain hardship if the Authority did not
do so;
- and it would be reasonable to do so, having regard to the
interests of persons subject to its Council Tax.
Applications must be made in writing to the Business Rates
office.
Business Rates Mandatory and Discretionary Relief Policy
For further information on Business Rates relief please refer to
the Business
Rates Mandatory and Discretionary Rate Relief Policy 2012 (pdf,
139kb)
Business Rates Contact Details
Please remember to include all documentary evidence that is
requested on the application forms.