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Other types of rate relief

Local Discount Discretionary Rate Relief Policy


Local Discount Discretionary Rate relief Policy (PDF) [153KB]

 

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 local authority has discretion in certain cases to award relief in respect of the unoccupied part.

 

Charity and Community Amateur Sports Club Relief


Charities and registered Community Amateur Sports Clubs are entitled to 80% relief where the property is occupied by the charity or the club, and is wholly or mainly used for the charitable purposes of the charity (or of that and other charities), or for the purposes of the club (or of that and other clubs). South Ribble Borough Council has discretion to give further relief on the remaining bill in accordance with our Discretionary Rate Relief Policy.

Apply for Mandatory Rate Relief

Non-Profit Making Organisation Relief


South Ribble Borough Council has discretion to give relief to non-profit making organisations in accordance with our Discretionary Rate Relief Policy.

 

Local Discounts and Hardship Relief


South Ribble Borough Council has discretion to give relief in specific circumstances and in cases of hardship in accordance with our Discretionary Rate Relief Policy.

 

Rate Relief for businesses in rural areas


Government policy has been to provide 100% relief to certain rural properties which provide vital services to small local communities, such as general stores and post offices. Legislation previously provided for a statutory relief of 50% with the other 50% of relief being delivered via a discretionary relief scheme.

Certain types of properties in a rural settlement with a population below 3,000 may be entitled to full relief. The property must be the only general store, the only post office or a food shop and have a rateable value of less than £8,500, or the only public house or the only petrol station and have a rateable value of less than £12,500. The property must be occupied.

 

State Aid


The award of such discounts is considered likely to amount to state aid. However it will be state aid compliant where it is provided in accordance with the De Minimis Regulations EC 1407/2013. The De Minimis Regulations allow an undertaking to receive up to €200,000 'de minimis' aid over a rolling three year period. If you are receiving, or have received, any 'de minimis' aid granted during the current or two previous financial years (from any source), you should inform the local authority immediately with details of the aid received.

For more information on all of the different types of rate relief, call 01772 625238 or 01772 625239

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