Business rate relief

Small business rate relief

If you run a small business, you could get help to pay your bills with small business rate relief.

If you continue to meet the conditions for small business rate relief (which apply at the time, to the property and the ratepayer) you'll automatically continue to receive this in each new valuation period.

If there is a change in circumstance you need to notify us straight away.

You must tell us if:

  • your property falls vacant
  • you take occupation of an additional property that you did not occupy when you applied for relief
  • there is an increase in the rateable value of an occupied property in another area than the local authority which granted the relief

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2022/23 Retail, Hospitality and Leisure Relief Scheme

At the Budget on 27 October 2021, the Chancellor announced a new scheme which will provide eligible occupied retail, hospitality and leisure properties with a 50% relief for 2022/23, up to a cash limit of £110,000 per business.

Relief will be provided to eligible occupied retail, hospitality and leisure properties in 2022/23.

Businesses who have not been awarded this relief should contact the Council's business rates team at the email address if they believe that their property falls into the category of retail, hospitality or leisure and they have not exceeded the national cash limit.   



COVID-19 Additional Relief Fund (CARF)

On 25 March 2021, the Government announced a new COVID-19 Additional Relief Fund (CARF) of £1.5 billion. Guidance to Local Authorities was subsequently issued in December 2021. The funding is available to support those businesses affected by the pandemic but who were ineligible for existing support linked to business rates.

North Tyneside Council has been allocated £3,404,925 of this funding. The Government has advised that Local Authorities should adopt a local scheme and determine eligibility for support, which will be applied as a business rate relief under Section 47 of the Local Government Finance Act 1988.

The relief is available to reduce chargeable amounts in respect of the 2021/22 financial year only. North Tyneside Council’s funding under this scheme means that a relief amount equating to 49% of rates liability will be awarded on business rates accounts that meet our qualifying criteria.

Please see details of our scheme below. Relief will be awarded automatically to eligible properties - there will be no application process. We aim to award the relief on to ratepayers' accounts in August 2022. Amended bills (or refunds if appropriate) in relation to the 2021/22 financial year will be issued at that time.

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Charity and other organisations

Charities and registered Community Amateur Sports Clubs (CASCs) are entitled to 80% rate relief when the property is occupied by the charity or club and is wholly or mainly used for charitable or club purposes.

We have discretion to give further rate relief on the remaining bill and give relief to non-profit making organisations.

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Hardship rate relief

We consider applications for rate relief from ratepayers who would suffer hardship without it, but we must give consideration to the interests of our Council Tax payers.

Prior to making an official application for hardship rate relief, please contact the Council's Business Team on telephone (0191) 643 6401 in order to discuss all options. 

You could be eligiblie if:

  • your business is based in North Tyneside
  • you employ at least five staff
  • you have a rateable value of £15,000 or more
  • you can demonstrate current hardship
  • you can demonstrate medium to long-term viability
  • EU State aid rules apply which includes a ceiling on the overall assistance from public bodies

We'll give preference to businesses operating in sectors of importance to the Borough's or the regional economy.

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Unoccupied properties

You don't have to pay Business Rates 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, you must pay rates in full.

There are also exemptions from the empty property rate. If your property is empty and falls into one of the following categories, you will be exempt from paying business rates:

  • a property empty less than 3 months
  • a property with rateable value under £2,900
  • a qualifying industrial property empty less than 6 months
  • an ancient monument
  • a listed building
  • a property where occupation is prohibited by law
  • a property kept empty by action of Crown or public authority
  • a property where the owner is bankrupt
  • a property where the owner is a trustee under a deed of arrangement
  • a property where the owner is entitled to possession as a liquidator
  • a property whose owner is entitled to possession only in his capacity as the personal representative of a deceased person
  • a property whose owner is a company in administration
  • a property whose owner is a company which is subject to a winding up order

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, we have the discretion in certain cases to award relief in respect of the unoccupied part.

Partly occupied property

Where a property is partly occupied for a short time, we may be able to award a reduction in respect of the unoccupied part. Please see attached guidance document for further information.

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