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Small business rates and empty property relief

Small business rates relief

Some properties may be eligible for 'Small Business Rates Relief'.

  • Properties with a rateable value up to £12,000 will get 100% rate relief.

  • Properties between £12,000 and £15,000 will be awarded Small Business Rates Relief on a sliding scale. The amount will be calculated using the small business non-domestic rating multiplier of 46.6p.

  • Properties with a rateable value between £15,001 and £50,999 will have their bills calculated using the small business non-domestic rating multiplier of 46.6p.

  • Relief is extended to ratepayers who occupy other properties in England with a rateable value of less than £2,900, providing the total rateable value of all the properties is below £20,000. Small Business Rate Relief is only awarded to the property with the highest rateable value. Those properties with rateable values of less than £2,900 will have the smaller multiplier of 46.6p applied.
    Please note, single properties or multiple properties with a rateable value or combined rateable value of £20,000 or more will not qualify for small business rate relief.

To apply complete the small business rates relief application form available online or via Revenue Services.

Empty property relief

Empty properties may be eligible for rate relief in the following circumstances:

  • properties where the rateable value that does not exceed £2,599
  • certain types of industrial properties eg factories, warehouses
  • properties where occupation is prohibited by law eg by Health and Safety legislation
  • properties empty due to action taken by the Crown, or by any public or local authority, either to prevent occupation or to acquire the property eg a compulsory purchase order has been made
  • listed buildings or those subject to a preservation order
  • properties where the person is liable only in his/her capacity as a personal representative of a deceased person, a liquidator or a trustee under a deed of arrangement
  • properties where the person entitled to possession is the subject of insolvency proceedings

All exempt properties are inspected and renewal applications are sent regularly.

To apply for empty property relief:


Write to: Revenue Services, PO Box 2, Middlesbrough House, 50 Corporation Road, Middlesbrough, TS1 2YL