Supporting Small Business Relief

This relief is available to Ratepayers who have lost some or all of their Small Business Rate Relief or Rural Rate Relief as a result of an increase in rateable value in the 2017 revaluation. This relief was introduced from 1 April 2017 to help phase-in large percentage increases for those affected.

The relief is potentially available for each year from 2017/18 through to 2021/22 and is only available for properties that are occupied.  However, properties occupied by a charity or community amateur sports club will not be eligible for this relief.

The annual increase will be limited to the greater of one of the following:

  • A cash value of £600.00 or
  • A maximum annual percentage increase (after inflation has been applied)

Year

Maximum % Increase

2017/18

5.0

2018/19

7.5

2019/20

10.0

2020/21

15.0

2021/22

15.0

Once the charge has reached the level it would have been had the Supporting Small Business Relief scheme not existed, no further relief will be granted.

A change in occupier will not affect the eligibility for Supporting Small Business Relief but if the property is empty, the relief will cease.

Any relief applied will be subject to State Aid rules.

State Aid Rules

The rules concerning EU State Aid require that your business does not receive more than €200,000 of State Aid in a three year period.  Further information concerning State Aid can be obtained via the following links:

In order to satisfy the Rating Authority that you comply with State Aid law, you will be required to declare to the Council if you have received or are receiving any other De Minimis State Aid in the last three years.  This will include any Supporting Pub Relief and Supporting Small Business Relief you are being granted in respect of any other premises that you occupy.  You must declare that the award of all reliefs does not exceed the €200,000 that a Ratepayer can receive under the De Minimis Regulations EC 1407/2013.

If a declaration to this effect is not received, Supporting Pub Relief or Supporting Small Business Relief will not be granted.