For the purposes of this relief, small businesses are defined by reference to the rateable value of the property, i.e. those with a RV below £18,000. No other distinction is made between different types of small business for the purposes of considering eligibility.
SBRR can not be claimed in respect of an unoccupied property.
Further empty properties are not taken into account when applying for Small Business Rate Relief, regardless of the RV amount.
However, once an empty property becomes occupied then it will be taken into account and the ratepayer's eligibility for SBRR will be reassessed.
Example - ratepayer occupies one property with RV of £8,000 and also owns an empty property with RV of £12,000. Provided all other conditions are met, the ratepayer can claim relief on the £8,000 RV property. But occupation of the second property by the ratepayer would render ratepayer ineligible for relief on either property.
Yes. From 1st April the property does not need to be in the Rating List on 1st April each year for a property to qualify for SBRR.
The property ceases to be eligible for SBRR from the date the alteration to the RV has effect.
The qualifying conditions for eligibility would no longer be met and eligibility for relief on the first property would cease from that date.
The application form asks the ratepayer to specify the hereditament for which relief is being sought.
The first condition is that the ratepayer - on the chargeable day - may only occupy one hereditament. Additional occupied hereditaments with RV below £2,600 on the chargeable day may be disregarded when determining whether the single property criterion is met. So, provided the other conditions are met, the ratepayer could apply relief for the 2010 List and within six months from the date of the alteration to the list if the change relates to the 2005 List.
The ratepayer would be eligible for SBRR and if the change relates to the 2005 List, they would need to apply within six months from the date of the alteration to the list.
It depends on the circumstances of the particular case. Only a legal person (individual or body) can be liable for rates. Under section 43 of the Local
Government Finance Act 1988, the ratepayer is the legal person in occupation of the property.
Where a company occupies a property, it is the limited company which is legally liable for the rates. Where a partnership occupies a property, usually the individual partners will be jointly and severally liable for rates. Where an individual occupies a property then that individual is the person liable to pay rates.
Where a number of individuals jointly occupy a property, they will be jointly and severally liable for rates.
Where a partner or joint occupier also occupies another property, then for
SBRR purposes, account must also be taken of all the properties s/he occupies including those s/he occupies as a partner. This is because partnerships are not usually separate legal persons. In partnerships, all the partners - not the partnership itself - would be considered to be occupiers of the property.
Companies are different from partnerships. ABC Limited would be a separate legal entity. If the company occupies the hereditament, it would be liable for the rates.
Yes. The ratepayer must comply with all the conditions of the scheme, including making an application to the billing authority.
The application form must be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer. But this does not include agents. This is because the ratepayer is criminally liable if any information on the form is false.
Southampton City Council
