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Business rate relief


Are you entitled to lower business rates?

Small Business Relief

The Government has specified fresh threshold rateable values for small business relief based on the new rateable values shown in the 2017 List from 1st April 2017. 

Ratepayers occupying only one property with rateable values up to 12,000 will receive 100% relief and have no rates at all to pay for the period, while ratepayers with rateable values between 12,000 and 15,000 will receive tapered relief from 100% - 0%. 

The threshold for the rateable value of individual second properties will increase from £2,599 to £2,899 and the threshold for the aggregate value of all second properties will increase from £17,999 to £19,999.

All ratepayers occupying premises with new 2017 rateable values below 51,000 will automatically benefit from the small business multiplier so you do not need to apply.

These provisions cannot apply where the ratepayer is a charity, or eligible for rural settlement relief or the premises are unoccupied. If the premises are unoccupied it may be the opportunity to bring empty premises back into use, without having to pay business rates.  For advice or to discuss the options, please contact the Council.

If you currently receive small business relief and it is shown on your 2016/17 demand notice, this will be updated automatically for 2017/18. If you have moved out or there have been any changes or alterations to the premises, or taken over additional premises anywhere in England, please contact the Council immediately.

If you have not previously claimed small business relief, but due to the new rateable value and threshold changes from April 2017 may now be eligible, please contact the Council for advice and to make your claim or complete the application form below.

Mandatory relief

All registered charities are entitled to 80% relief on non-domestic properties which are occupied by and used wholly for the benefit of a charity.

Community Amateur Sports Clubs

80% relief will be granted to any club which is registered as a CASC where the property is used wholly or mainly for the purpose of that club or any other such registered club.

Discretionary relief

The Council has discretion to grant up to 100% of any rate bill to organisations occupying property which are not established or conducted for profit. The objectives of such organisations must be charitable or are otherwise philanthropic, religious or concerned with education, social welfare, science literature or the fine arts. The Council also has discretion to grant an additional 20% to registered charities.

Rural Settlement Mandatory relief

In order to qualify for 50% relief the property must be the sole Post Office or General Store in a qualifying rural settlement which has a rateable value of  less than £8,500 or below in the 2010 and 2017 Lists. 50% mandatory relief may also apply for sole public houses and petrol filling stations situated in a qualifying rural settlement and with a rateable value £12,500 or below in the 2010 and 2017 Lists. 50% mandatory relief has been introduced for all food shops in a qualifying rural settlement and with a rateable value of £8,500 or below in the 2010 and 2017 Lists. However, the 2016 Autumn Statement advised that Rural Rate relief would be doubled from 50% to 100% from the 1st April 2017.

Rural Settlement Discretionary relief

The Council has discretion to grant up to 100% relief to businesses in a qualifying rural settlement which have a rateable value of £16,500 or below in the 2010 and 2017 Lists. The business must be able to demonstrate that it is of benefit to the local community and it is in the Council Taxpayers interest to grant relief.

Hardship relief

The Council has discretion to grant up to 100% relief to reduce the non domestic rate charge on the grounds of hardship. Each application for hardship must be able to demonstrate that:

  • The ratepayer would sustain hardship if the authority did not do so, and
  • It is reasonable for the authority to do so, having regard to the interest of persons subject to Council Taxes.
  • It is the business rates in particular that are causing the business hardship.

Each application must be in writing and accompanied by the latest set of audited accounts in order for the Council to determine each case on its own merits.

Charitable Relief Form [34.5KB] Application Form for Small Business Relief [95.24KB] Discretionary Sports Club Relief Application [304.22KB]