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:
- 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
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. This scheme will run for two years from April 2019 and the Government has issued guidance on the operation of the scheme, which can be found at http://www.gov.uk/government/publications/business-rates-retail-discount-guidance
Certain types of uses are not considered to be retail for the purposes of this relief:
These include financial services, medical services, cinemas, theatres, music venues and properties used for sport or physical recreation (e.g. gyms). Full information can be found with the application form below.
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.
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.
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.