Business Rates Relief

Mandatory and discretionary rate relief

The following rate relief can be applied for with this form:

Mandatory and Discretionary Rate Relief (PDF Document, 2.97 Mb)

Unoccupied property

Relief is available where a non-domestic property is unoccupied and not in use:

• For the first three months there is no charge in respect of retail/office etc. premises
• For the first six months there is no charge in respect of industrial premises
• Empty assessments with a Rateable Value below 2,900 are 0 charged whilst unoccupied
• Empty Listed buildings are 0 charged whilst unoccupied
• 0 Rates are charged against properties owned by charities - only if the property’s next use will be mostly for charitable purposes
• 0 Rates are charged against community amateur sports club buildings - only if the next use will be mostly as a sports club

To apply for relief against an unoccupied property, please email: businessrates@oadby-wigston.gov.uk including your account number and mark the subject as "Unoccupied property".

Partly occupied property relief

A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, the Council has discretion in certain cases to award relief in respect of the unoccupied part. Full details can be obtained from the business rates section at the Council.

Charity and registered community amateur sports club relief

Charities and registered community amateur sports clubs are entitled to 80 per cent relief where the property is occupied by the charity or club and is wholly or mainly used for charitable purposes or as a registered community amateur sports club.

The Council has the discretion to give further relief on the remaining bill. Full details can be obtained from the business rates section at the Council, download the mandatory and discretionary rate relief application form.

Non-profit making organisation relief

The local authority has the discretion to give relief to non-profit making organisations. Full details can be obtained from the business rates section at the Council, download the mandatory and discretionary rate relief application form.

Transitional relief

Transitional relief limits how much your bill can change each year as a result of business rates revaluation. This means changes to your bill are phased in gradually if you're eligible.

From the 2023/24 financial year, you'll get transitional relief if:

• Your property is in England
• Your rates go up by more than a certain amount

We will adjust your bill automatically if you're eligible.

Rateable value	2023/24	2024/25	2025/26
Up to £20,000	5%	10% + inflation	25% + inflation
£20,001 - £100,000	15%	25% + inflation	40% + inflation
£100,000+	30%	40% + inflation	55% + inflation

Small business rate relief

Ratepayers who occupy a property with a rateable value which does not exceed £50,999 (and who are not entitled to other mandatory relief or are liable for unoccupied property rates) will have their bills calculated using the lower small business non-domestic rating multiplier, rather than the national non-domestic rating multiplier.

In addition, generally, if the sole or main property is shown on the rating list with a rateable value which does not exceed £15,000, the ratepayer will receive a percentage reduction in their rates bill for this property of up to a maximum of 100%. For a property with a rateable value of not more than £12,000, the ratepayer will receive a 100% reduction in their rates bill.

Generally, this percentage reduction (relief) is only available to ratepayers who occupy either-

(a) one property, or

(b) one main property and other additional properties providing those additional properties with each have a rateable value which does not exceed £2,899.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all the properties mentioned in (b), must not exceed £19,999 outside London or £27,999 in London on each day for which relief is being sought. If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.

The Government has introduced additional support to small businesses. For those businesses that take on an additional property which would normally have meant the loss of small business rate relief, the Government has confirmed that they will be allowed to keep that relief for a period of 12 months.

An application for Small Business Rate Relief is not required. Where a ratepayer meets the eligibility criteria and has not received the relief they should contact their local authority. Provided the ratepayer continues to satisfy the conditions for relief which apply at the relevant time as regards the property and the ratepayer, they will automatically continue to receive relief in each new valuation period.

Certain changes in circumstances will need to be notified to the local authority by a ratepayer who is in receipt of relief (other changes will be picked up by the local authority). The changes which should be notified are—

(a) the ratepayer taking up occupation of an additional property, and

(b) an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief.

Full details on the eligibility criteria and on how to apply for this relief are available on the application form.

Apply for Small Business Rate Relief

Retail, Hospitality and Leisure Relief

Properties that are wholly or mainly used for the provision of retail, hospitality and leisure may be eligible for a discount of 75%*

The types of businesses that may qualify are:

• shops, restaurants, cafes, drinking establishments, cinemas or live music venues,
• for assembly and leisure; or
• as hotels, guest & boarding premises or self-catering accommodation

You can find further guidance here.

Apply for Retail, Hospitality and Leisure Relief

*Please note the discount will be 40% from 1 April 2025

Improvement Relief

As part of the Non-Domestic Rating Act 2023, a new relief of Improvement Rate Relief was introduced to encourage improvement works, and provide a benefit to the rate payer in the form of Rate Relief for a period of 1 year.

The relief came into force 1 April 2024 and runs to 1 April 2029.

To qualify, there must have been ‘qualifying improvement works’ that:

• increase the area of the premises,
• otherwise improve the physical state of the premises
• add rateable plant and machinery to the premises

The Valuation Office Agency (VOA), determine if the works qualify, and issue an Improvement Relief Certificate to the Council, who then apply the relief.

The Relief is for a period of one year from the date the improvement works were completed and is calculated as follows:

((RV – G) x M) ÷ C

Where RV = Ratable Value

G = amount prescribed on Improvement Relief Certificate

M = multiplier as set by the Government each year

C = number of days in the financial year

If you feel you may qualify, please contact the Valuation Office Agency

You can find more information about the relief here