Unoccupied property rating
Business rates will not be payable for the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period rates are payable at the standard occupied rate unless unoccupied property rate has been reduced by the Government by order. In most cases, the unoccupied property rate is zero for properties owned by charities and Community Amateur Sports Clubs. In addition, there are a number of exemptions from empty rate. Further information may be obtained from London Borough of Ealing or on the website www.businesslink.gov.uk
Small business rate relief
This relief is only available to ratepayers who apply to their local authority and who occupy either
(a) one property, or
(b) one main property and other additional properties providing those additional properties each have a rateable value of less than £2,200.
The rateable value of the property mentioned in (a), or the total rateable value of all properties mentioned in (b), must be under £21,500 on 1 April in the financial year in question, on the day for which relief is being sought, and each intervening day. If the rateable value, or total rateable value, increases above those levels, relief will cease from the day of the increase. Ratepayers who satisfy these conditions will have the bill for their single or main property calculated using the lower small business non-domestic rating multiplier rather than the ordinary nondomestic rating multiplier that is used to calculate the liability of other businesses.
In addition, if the single or main property is shown on the rating list with a rateable value of up to £10,000, the ratepayer will receive a percentage reduction in their rates bill for this property of up to a maximum of 50% for a property with a rateable value of not more than £5,000. If an application for relief is granted, provided the ratepayer's circumstances do not change, the application will not need to be renewed until the next revaluation of non-domestic premises, which happens every five years. Certain changes in circumstances will need to be notified to the local authority by the ratepayer (other changes will be picked up by the local authority). The changes which must be notified are:
(a) the ratepayer taking up occupation of a property they did not occupy at the time of
making their application for relief; 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.
Notification of these changes must be given to the local authority within 4 weeks of the day after the day the change happened. If this happens, there will be no interruption to the ratepayer's entitlement to the relief.
A notification that the ratepayer has taken up occupation of an additional property must be by way of a fresh application for relief; notice of an increase in rateable value must be given in writing.
Full details on the eligibility criteria and on how to apply for this relief are available from the London Borough of Ealing, or on the website www.businesslink.gov.uk
Charitable and discretionary relief
Charities are entitled to relief from rates on any non-domestic property, which is wholly or mainly used for charitable purposes. Relief is given at 80% of the full rate bill or of the transitional bill where the transitional arrangements apply. Billing authorities have discretion to remit all or part of the remaining 20% of a charity's bill on such property.
Authorities also have discretion to remit all or part of any rate bill in respect of property occupied by certain bodies not established or conducted for profit. Application forms for relief can be obtained by telephoning the Business Rate Team on (020) 8825 7020.
Hardship relief
Ratepayers suffering exceptional financial hardship may apply for relief on their business rates. Application forms for relief can be obtained by telephoning (020) 8825 7020.