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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

Related documents

Small business grant funding - £10,000 COVID-19 grant (Spring Budget 2020)

The Government recognises that many small businesses pay little or no business rates because of Small Business Rate Relief (SBRR). To support those businesses at this time, the Government will provide funding for local authorities in England. This will provide a one-off grant of £10,000 to around 700,000 businesses currently eligible for SBRR, to help meet their ongoing business costs. Guidance on the implementation of the grant can be found at https://assets.publishing.service.gov.uk/government/uploads/system/uploa...

You can make an online application for the grant at https://my.northtyneside.gov.uk/category/1428/coronavirus-covid-19-small...

Retail discount

At Autumn Budget 2018, the Government announced a one-third discount for eligible retail businesses with a rateable value of less than £51,000, up to state aid limits. The scheme will run for two years from April 2019.

In a Written Ministerial Statement on 27 January 2020 the Government announced that it would extend the value of the Retail Discount from one-third of the bill to 50% in 2020/21. The scheme was also extended to include cinemas and live music venues in 2020/21. 

The Spring Budget 2020, which was presented to the House of Commons on 11 March 2020, included further amendments. To support small businesses affected by the COVID-19 virus, the Government has increased the value of Retail Discount to 100% for 2020/21 and the scheme is also being expanded to include the leisure and hospitality sectors. There is also no longer a rateable value limit on the relief and it is no longer classed as state aid. Amended (nil) demand notices confirming the business rates holiday for identified qualifiers in 2020/21 have been issued. Other businesses who believe that their property falls into this category of retail, hospitality or leisure can make a formal application for the discount by completing the application form located further down below under "related documents".   

The Government has issued guidance on the operation of the scheme, which can be found at  https://www.gov.uk/government/publications/business-rates-retail-discoun...

Grant Funding for Retail - A £10,000 grant will be provided to eligible retail, hospitality and leisure businesses operating from smaller premises, with a rateable value up to £15,000 (unless the property already qualifies for the £10,000 grant payable under the Small Business Grant - see above). Eligible businesses in these sectors with a property that has a rateable value of over £15,000 and less than £51,000 will receive a grant of £25,000. Guidance on the implementation of the grant can be found at https://assets.publishing.service.gov.uk/government/uploads/system/uploa...

You can make an online application for the grant at https://my.northtyneside.gov.uk/category/1428/coronavirus-covid-19-small...

  

Related documents

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.

Related documents

Hardship rate relief and local discounts

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.

The Council has also implemented a local scheme to assist those ratepayers who have faced an increase in Business Rates brought about by the 2017 national revaluation. The relief will be awarded automatically to qualifying ratepayers although a declaration on de minimis state aid may be needed. Full details of the policy are set out below.    

Related documents

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.