About the Scheme

1. Scheme only applies to businesses under £15,000 rateable value
2. Eligible hereditaments with a rateable value of less than £5,000 will receive 50% rate relief
3. Eligible hereditaments with a rateable value of more than £5,000 but less than £10,000 will receive rate relief based on a sliding scale. This will see rate relief fall from 50% at £5,000 to 0% at £10,000 at a rate of 1% for every £100 below a rateable value of £10,000
4. Eligible hereditaments with a rateable value from £10,000 up to £15,000 will have rate relief of 0% (but see item 5 immediately below)
5. Eligible hereditaments will have their rate bill calculated using the small business non-domestic rating multiplier. In 2009/2010 this is set at 48.1p per pound of rateable value, which is 0.4p less than the "standard" non-domestic multiplier of 48.5p

Definition of Eligible hereditaments (property or premises)

Hereditament, means property which is liable to non-domestic rates

1. To be eligible for rate relief the following conditions must be satisfied:
   • The hereditament must be within the thresholds (See Scheme notes 1-5) on 1 April and remain so for every day during the valuation period for which rate relief is claimed, and
   • the hereditament is the ratepayers only non-domestic property in England or is their main property in circumstances where additional properties can be disregarded (see disregarded hereditaments below), and
   • the ratepayer must have submitted an application for small business rate relief on time (see applications for rate relief below)
2. The following are not eligible hereditaments:
   • Property occupied by a charity, or
   • Property occupied by certain rural businesses

Where both receive mandatory rate relief under existing legislative provisions

Disregarded hereditaments

1. The rate relief scheme is only available to ratepayers with either:
   • One property, or
   • One main property and other additional properties providing those additional properties have rateable values less than £2,200 and the total value for all the properties remains under £15,000. In other words certain properties will be disregarded
2. Rate relief can only be allowed on one hereditament. If a ratepayer has more than one, those additional hereditaments will always attract the "standard" non-domestic multiplier

Valuation Periods

Applications for rate relief

1. Ratepayers must apply to the Council for rate relief for each year they are claiming
2. An application can be made at any time during a valuation period. An application will also be valid if made 6 months before or 6 months after a valuation period
3. If a ratepayers rateable value is altered, applications will be accepted up to six months after the date of the notification of the alteration
4. Ratepayers must ensure their application form is signed in accordance with Section 4 of the application form
5. The Council will accept applications submitted electronically

Application Form

1. A completed application form must always include the signature of the ratepayer or a person authorised to sign on behalf of the ratepayer. This condition will be satisfied if the signature is included in Section 4 of the application form or the signature is included in an email with the application form as an attachment
2. In addition, a ratepayer who submits an application form electronically must also certify that the person signing Section 4 of the form or as the case may be the email, has the authority of the ratepayer to do so. This condition will be satisfied by the ratepayer sending written notification, on appropriate letter headed paper, to the council of the person or persons entitled to sign the application for rate relief for or on behalf of the ratepayer
3. Please email the following address for a form to be issued ndr@cheshirewestandchester.gov.uk

How much rate relief will I get?

This will depend on your rateable value and whether you are subject to transitional arrangements. Some examples based on the 2009/10 small business multiplier of 48.1p where transitional arrangements do not apply, are provided below:

Note: Ratepayers who occupy eligible hereditaments with rateable values of £10,000 up to £15,000 will be entitled to have their rates calculated using the small business multiplier of 48.1p rather than the 'standard' non-domestic multiplier of 48.5p.