Discounts and relief

Advice on claiming these discounts is available free from us. You do not need to employ expensive rating advisors who will usually charge a percentage of any reduction they may secure for you, and in some cases could end up increasing your rates bill.

Retail Hospitality & Leisure Discount for 2022-23

At the Budget on 27 October 2021 the Chancellor announced a business rates relief scheme to provide eligible, occupied, retail, hospitality and leisure properties in 2022/23 with a 50% discount to be applied after mandatory reliefs and other discretionary reliefs, up to a cash cap limit of £110,000 per business. Where a business has a qualifying connection with another business it will be treated as one for the purposes of this cash cap.

Full details of the scheme can be found on the www.gov.uk website.

Using the information we hold, if you qualify for the discount it will be automatically added to your account and will show on your 2022-23 Annual Bill. If the the discount has been applied to your bill and you would like it removed please contact us at businessrates@epsom-ewell.gov.uk and we will remove the discount and issue a revised notice.

If having read the full guidance on the www.gov.uk website you feel that you qualify for the discount, but it has not been applied to your bill, please contact us at businessrates@epsom-ewell.gov.uk.

Any discount awarded under this scheme would come under the scope of State Aid and/or Subsidy Allowances. Please see our State Aid and Subsidy Allowances page for details.

Please note this discount is only applicable to occupied properties from 01 April 2022 to 31 March 2023

Covid-19 Additional Restrictions Fund (CARF)

On 25 March 2021 the Government announced a new Covid-19 Additional Relief Fund of £1.5 billion. The fund will be available to support those businesses affected by the pandemic but that are ineligible for existing support linked to Business Rates.

The legislation required for this relief forms part of The Rating (coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021, which was given royal assent on the 15 December 2021.

The guidance from the government requires for individual billing authorities to adopt a local scheme and determine the relief is available to reduce chargeable amounts in respect of 2021/22. In addition the government have also outlined some basic qualifications for the relief:

  • not award relief to ratepayers who for the same period of the relief either are or would have been eligible for the Extended Retail Discount (covering Retail, Hospitality and Leisure), the Nursery Discount or the Airport and Ground Operations Support Scheme (AGOSS),
  • not award relief to a hereditament for a period when it is unoccupied (other than hereditaments which have become closed temporarily due to the government’s advice on Covid-19, which should be treated as occupied for the purposes of this relief), and
  • direct their support towards ratepayers who have been adversely affected by the pandemic and have been unable to adequately adapt to that impact

For the purposes of the Epsom & Ewell Borough Council Scheme the following conditions also need to be met;

Qualifying properties

  • Properties that an applicant is trading from must have been in the rating list on the 15 December 2021.
  • The property must be occupied for any period that the relief is claimed.
  • Properties which have not received (or could have qualified for ) the Expanded Retail Relief or Nursery Relief.
  • Properties which are not occupied by Public Bodies e.g NHS, Post Office.
  • Properties occupied by businesses which have a Business Rate liability to pay after all other mandatory and Section 31 reliefs have been applied to their Business Rates account.

Non-qualifying Properties

  • Properties not in the rating list on the 15 December 2021. If properties are subsequently brought into the rating list and backdated to the a date before the 15 December 2021, they will not be considered for this relief.
  • Properties which are unoccupied (other than for reasons attached to Covid restrictions) will not be awarded the relief.
  • Relief will not be awarded on properties with the following Valuation Office property descriptions.
    • Advertising rights and premises
    • Car parking spaces and premises
    • Communication station and premises
    • Bank and premises
    • Building Society and premises
    • ATM and premises
    • College and Premises
    • School and premises
    • Hospital and premises
    • Independent distribution network and premises
    • Land (for any use) and premises
    • Marketing Suite and premises
    • Show home and premises
    • Store and premises
    • Surgery and premises
    • Sports ground and premises
    • Health centre and premises
    • Sports ground and premises
    • Any other description which we do not feel is in the spirit of the scheme      
  • Properties occupied by businesses who have already received the Expanded Retail Relief or the Nursery Relief.
  • No relief will be granted to those businesses who already have no Business Rates liability, due to already receiving another mandatory or Section 31 Business Rate Relief.
  • The relief will not be awarded to any business in administration, insolvent or that has a striking off notice issued against it prior to 15 December 2021.

Amount of relief available

A 30% discount will be applied to the business rates account of successful applicants, after all other business rates discounts have been applied. If your application is successful you will receive an updated notice showing the discount has been applied to your account.

Full details can be found in our Covid-19 Additional Relief Fund Scheme 2021-22. Any discount awarded under this scheme would come under the scope of State Aid and/or Subsidy Allowances. Please see our State Aid and Subsidy Allowances page for details.

APPLY ONLINE

Please note this discount is only applicable to 2021-22 rates charges

Small Business Rate Relief

In the 2017 budget, the Government confirmed that there would be amendments to the Small Business Rate Relief scheme (SBRR).

As a result, SBRR is available at 100% for ratepayers occupying single properties with a rateable value up to £12,000. Ratepayers with a rateable value over £12,000, but under £15,000, will receive tapered relief from 100% decreasing to 0%.

The relief is only available to ratepayers with either:
(a) one property, or
(b) one main property and other additional properties providing those additional properties each have rateable values less than £2,900.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £20,000.

From April 2014 however, ratepayers currently receiving SBRR that take on an additional property which would have previously disqualified them from receiving relief, will continue to receive their existing relief for 12 months.

The scheme is funded through a supplement on the rate bills of those businesses not eligible for relief. The supplement is built into the standard Non-Domestic Rating Multiplier. However, ratepayers of eligible business properties with rateable values between £15,000 and £51,000, do not have to contribute towards the relief and have their bills calculated using the lower small business non-domestic rating multiplier.

A condition of entitlement to SBRR will be that the ratepayer must notify us of any changes in circumstances, that may affect their entitlement to the relief, within four weeks of the day after the change occurred. This can include:

  • Increases in rateable value of a property occupied by the ratepayer which is not in the area of the billing authority granting Small Business Rate Relief
  • The ratepayer coming into occupation of any property not mentioned in their application for relief (a new application form will need to be completed).

If these changes result in the ratepayer being no longer eligible for SBRR, it will end from the date of change. If relief is still applicable, it will be reassessed and granted.

If the ratepayer however, is still eligible for relief but did not notify the us of the changes within four weeks from the day following the date of change, relief will not be granted between the date of change and the date the ratepayer notifies us in writing.

For further information or to apply Small Business Rate Relief please complete our SBRR Application Form and e-mail it to businessrates@epsom-ewell.gov.uk.

Rate relief for charities and Community Amateur Sports Clubs (CASCs)

Occupied properties

Where a non-domestic property is occupied by a charity (or trustees for a charity), and is used wholly or mainly for charitable purposes, the charity or trustees are entitled to mandatory rate relief of 80% of the full rate bill or of the transitional bill where the transitional arrangements apply.

Clubs registered with the Inland Revenue Sports Club Unit as Community Amateur Sports Clubs (CASCs) are entitled to the same rate relief as charities.

Unoccupied properties
Mandatory relief may also be granted in respect of unoccupied properties. Where the ratepayer is a charity or trustees of a charity and it appears that when next in use the property will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), the property is exempt from business rates.

The question of whether an organisation is a charity or not, is usually resolved by reference to the register of charities maintained by the Charity Commissioners. Absence from the register does not mean that an organisation is not a charity, because it may be excepted from the register.

Discretionary rate relief

The Council can grant discretionary relief to:

  • Registered charities up to 20% (as registered charities organisations are already eligible for 80% rate relief).  Community Amateur Sports Clubs (CASCs) that have registered with Her Majesty's Revenue & Customs, fall into this category
  • Other charitable organisations or institutions that are not established for profit and whose main objectives are charitable, otherwise philanthropic, religious or concerned with education, social welfare, science, literature or the fine arts (up to 100% at our discretion)
  • Properties occupied by not-for-profit sports, social clubs, societies, or other organisations for the purpose of recreation (up to 100% at our discretion)
  • "Hardship" relief, where the ratepayer is experiencing difficulty paying and it is in the best interest of our Council Tax payers to grant relief (up to 100% at our discretion).

Any award of this relief would come under the scope of State Aid and/or Subsidy Allowances. Please see our State Aid and Subsidy Allowances page for details.

If you wish to apply for discretionary relief, please contact the business rates team at businessrates@epsom-ewell.gov.uk.

Transitional relief

2022/23 Budget update

On the 27 October 2022 the chancellor announced as part of his budget, that this scheme will be extended for a further financial year. This Scheme will now close on the 31 March 2023 and if you qualify for the relief it will be automatically applied to your bill.

The conversion from General Rates to National Non-Domestic Rates in 1990, coupled with the effects of the revaluation that year, meant that many ratepayers faced large increases in their bills and others faced substantial decreases.

The Transitional Relief Scheme was introduced by the Government to soften the impact of these changes by limiting the amount that individual rate bills may increase or decrease year on year, after allowing for inflation. Relief schemes were brought in with effect from 1 April 2000, 1 April 2005 and 1 April 2010 to phase in the effects of the revaluations gradually.

A new scheme has been put in place which will take affect from the 1 April 2017, for the 2017 Revaluation and if you qualify for the relief it will be automatically added to your bill.

Supporting small businesses relief

2022/23 Budget update

On the 27 October 2022 the chancellor announced as part of his budget, that this scheme will be extended for a further financial year. This Scheme will now close on the 31 March 2023 and if you qualify for the relief it will be automatically applied to your bill.

This scheme which will run for five years, supports ratepayers who lost all or part of their small business rate relief following the revaluation. If you qualify for this relief, it will be automatically granted and shown on you latest bill bill will be issued to you.

Eligible ratepayers remain in the scheme for either five years or until they reach the bill amount they would have paid without the scheme. Each year your increase, as a result of the revaluation is limited to the greater of:

a) a percentage increase of 5% in 2017/18; 7.5% in 2018/19; 10% in 2019/20; 15% in 2020/21 and 15% in 2021/22 (all plus inflation)  or
b) a cash value of £600 per year (£50 per month).

For the first year of the scheme the increase is taken against the bill for 31 March 2017 after small business rate relief has been applied, if applicable.

All ratepayers losing some or all of their small business rate relief will see the increase in their bill capped at £600 for the first year of the scheme, with a minimum increase of £600 per year thereafter.

Full details of the scheme are available in our supporting small businesses guidance.
Any award of this relief would come under the scope of State Aid and/or Subsidy Allowances. Please see our State Aid and Subsidy Allowances page for details.

Other relief

There are a number of other business rates relief which are not applicable in Epsom & Ewell but if you would like further information please visit the GOV.UK website.