Apply for a business rate reduction

Rate relief for former agricultural premises

The purpose of this scheme is to make relief available for new farm diversification enterprises.

New non-agricultural businesses set up on land or in buildings which were previously agricultural may qualify for 50% mandatory relief. One of the qualifying conditions for this type of relief is that the Rateable Value must not be more than £7,000.

The Council has the discretion to increase the relief above the 50% mandatory level up to a maximum of 100%.

Rural rate relief

The Rural Rate Relief Scheme came into effect from 1 April 1998. The Scheme introduced a new mandatory rate relief to certain types of businesses in rural areas where they meet certain criteria. The Scheme also granted local authorities with discretionary powers to award rate relief to other businesses in rural areas, again meeting certain criteria.

Mandatory relief

Certain types of businesses may qualify for 50% mandatory relief. First and foremost, the premises must be in a rural settlement with a population of less than 3,000 and that settlement must be within the boundaries of the designated rural areas. The designated rural areas are shown on a Rural Settlement List.

Businesses that qualify for mandatory relief are:

• General stores (selling food and household goods) and post offices, providing the Rateable Value is £6,000 or less and the business is the only one of its type in the rural settlement. The threshold increased.
• Any food shop with a Rateable Value of £6,000 or less. The threshold increased to £7,000.
• Public houses and petrol filling stations, providing the Rateable Value is £9,000 or less and there are no other such facilities in the rural settlement. The threshold of £9,000 Rateable Value increased to £10,500.

The Council has discretion to give further relief on the remaining bill in respect of rural businesses already entitled to mandatory relief.

As it currently stands, there are no qualifying rural areas within the Borough of Surrey Heath.

Discretionary relief

Local authorities may grant up to 100% discretionary relief to other businesses operating within the rural settlement areas where the property has a Rateable Value of £12,000 or less and the business is of benefit to the local community having regard to the interests of all Council Tax payers.

As it currently stands, there are no qualifying rural areas within the Borough of Surrey Heath.

Apply for a reductions for rural premises and businesses

For further information or to apply for one of these reductions please email revenues@surreyheath.gov.uk (link sends email) or call 01276 707100