Business rates relief, exemptions and discounts

Depending on the type of business you run, you can apply for certain types of relief on your business rates bill, such as:

relief for certain youth organisations
relief for certain sporting organisations
rural rate relief
hardship relief
small business rate relief*
a period of relief for empty non-domestic properties
relief for charities and other non-profit making organisations

For further details about mandatory and discretionary rates relief please view our policy documents.

* To apply for Small business rate relief, click the link above to download an application form. For information about any other relief or discount please email us to check.

Send an email to the Broadland Business Rates team

Send an email to the South Norfolk Business Rates team

You can also find out more on the GOV.UK website.

Empty commercial property

You don’t have to pay business rates on empty buildings for three months from the first day they become vacant.

After this time, most businesses must pay full business rates.

Some properties can get extended empty property relief:

industrial premises such as warehouses are exempt for a further three months
listed buildings, until they are reoccupied
where they have a rateable value under £2,900, until they are reoccupied
when owned or leased by charities - only if the property’s next use will be mostly for charitable purposes
when owned or leased by community amateur sports clubs - only if the next use will be mostly as a sports club

If the property changes ownership in the period of relief, the new ratepayer will only be allowed the remainder of the entitlement. Contact us as soon as your property becomes vacant.

Exempted commercial buildings

Certain properties are exempt from business rates and do not appear in the Valuation Office Agency valuation list.

Exemptions include:

agricultural land and buildings, including fish farms
buildings used for training or welfare of disabled people
buildings registered for public religious worship or church halls
drainage authority property
public parks

If you are unsure if your building or business comes under any of these or you have received a bill and don't think you should have, please contact us.

Send an email to the Broadland Business Rates team

Send an email to the South Norfolk Business Rates team

You can also find out more on the GOV.UK website.

Retail Discount and Nursery Discount

The government announced in the Budget on 29 October 2018 that it will provide a business rates Retail Discount scheme for occupied retail properties with a rateable value of less than £51,000 in each of the years 2019/20 and 2020/21.

Retail discount, one third off the bill after allowances for any mandatory relief and other discretionary relief, will be applied to the demand notices issued for 2019/20. This was increased to 100% relief for 2020/21 and is referred to as Expanded Retail Discount and is applied to premises that are used for Retail, Hospitality and Leisure where visit members of the public easily access for the purchase of goods or services. There is no upper limit of Rateable Value but it is subject to State Aid limits.

For the purposes of this discount, retail properties are those that are wholly or mainly being used as shops (providing goods or services to the public), restaurants, cafes and drinking establishments. From 1 April 2020 this was be extended to most retail, hospitality and leisure premises. Further information about the Expanded Retail Discount can be found on GOV.UK.

At the Budget on 3 March 2021 there have been further changes see details on Business Rates Expanded Retail Discount and Nursery Discount below.

Business rates Expanded Retail Discount 2021/22

At the Budget on 3 March 2021, the Chancellor announced further help with business rates during 2021/22 for eligible occupied retail, hospitality and leisure businesses. Two schemes were announced, the first being an extension of full relief for a period of three months which will be followed by a second scheme which provides a reduction of up to 66% on rates bills for the rest of the year. The second scheme will have a cash cap of £2m for businesses that were required to close as at 5 January 2021 and £105,000 for businesses permitted to remain open. The discounts will be provided through the discretionary rate relief scheme.

Scheme one will be a 100% discount for a fixed three month period from 1 April 2021 and ending on 30 June 2021 during which you will not have to make any business rates payments and your new year bill confirms this. We will send you an updated bill in June, which will reflect the second discount scheme beginning 1 July 2021 and ending on 31 March 2022 and this will show the amounts payable for the remainder of the year.

If you wish to refuse the discounts, you can do so at anytime up to 30 April 2022. Should you do so you cannot withdraw your refusal for either part or all of the financial year. If you would like to refuse the discount or if you are no longer the ratepayer for the property, please email us.

Send an email to the Broadland Business Rates team

Send an email to the South Norfolk Business Rates team

Further information about the Expanded Retail Discount can be found on GOV.UK

Business rates Nursery (Childcare) Discount 2021/22

At the Budget on 3 March 2021, the Chancellor announced further help with business rates during 2021/22 for eligible occupied nurseries wholly or mainly used for the provision of the Early Years Foundation Stage. Two schemes were announced, the first being an extension of full relief for a period of three months which will be followed by a second scheme which provides a reduction of up to 66% on rates bills for the rest of the year. The second scheme will have a cash cap of £105,000. The discounts will be provided through the discretionary rate relief scheme.

Scheme one will be a 100% discount for a fixed three month period from 1 April 2021 and ending on 30 June 2021 during which you will not have to make any business rates payments and the enclosed rates bill confirms this. We will send you an updated bill in June, which will reflect the second discount scheme beginning 1 July 2021 and ending on 31 March 2022 and this will show the amounts payable for the remainder of the year.

Send an email to the Broadland Business Rates team

Send an email to the South Norfolk Business Rates team

Further information about the Nursery Discount can be found on GOV.UK.

Which properties can benefit from Retail Discount?

Properties that will benefit from the relief will be occupied hereditaments with a rateable value of less than £51,000, that are wholly or mainly being used as shops, restaurants, cafes and drinking establishments.

We consider properties that are being used for the sale of goods, including food and drink, or the provision of services to visiting members of the public to include:

shops, such as florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores and supermarkets
charity shops
opticians
post offices
furnishing shops or display rooms, such as carpet shops, double glazing, garage doors
car or caravan show rooms
second hand car lots
markets
petrol stations
garden centres
art galleries, where art is for sale or hire
hair and beauty services, such as hairdressers, nail bars, beauty salons and tanning shops
shoe repairs and key cutting
travel agents
ticket offices, for example, at the theatre
dry cleaners
launderettes
PC/TV domestic appliance repair
funeral directors
photo processing
tool hire
car hire
restaurants
takeaways
sandwich shops
coffee shops
pubs
bars
cinemas and music establishments

Which properties do NOT qualify for Retail Discount?

Please note that the following types of uses are not eligible for the retail discount scheme:

i) Properties that are being used for the provision of the following services to visiting members of the public:

financial services, such as banks, building societies, cash points, bureau de change, payday lenders, betting shops and pawn brokers
other services, such as estate agents, letting agents and employment agencies
medical services, such as vets, doctors, osteopaths and chiropractors
professional services, including solicitors, accountants, insurance agents/financial advisers and tutors
post office sorting office

ii) Properties which are not reasonably accessible to visiting members of the public.

The award of this relief must comply with EU law on State Aid (state funded support to business). An application form requires you to confirm that you have not received any other State Aid that exceeds in total €200,000, including any other relief you anticipate being granted for premises other than the one to which the declaration relates, under the De Minimis Regulations EC 1407/2013.

Further information on State Aid law can be found here.

Please remember - it is your responsibility to tell us if you have been awarded this discount but do not qualify.

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