Corporate Services Department

CORPORATE SERVICES DEPARTMENT

Small Business Rate Relief

Dear Sir or Madam

My records show that you are currently receiving the small business rate relief for the above property. This is due to end on 31 March 2007.

The Non-Domestic Rating (Small Business Rate Relief) (Amendment) (England) Order 2006, have replaced the old condition where the ratepayer had to apply annually to continue to receive small business rate relief. Under the new condition, an application is made once in each five-year period between revaluations of business properties provided that the ratepayer’s circumstances do not change. A further application will not be required until the year 2010/11.

Where certain circumstances do change a fresh application will be required, but provided this is made within four weeks of the change (starting on the day after the day on which the change takes place) and does not otherwise affect the ratepayer’s entitlement, the ratepayer’s benefit from the relief will be uninterrupted.

An application form is enclosed for you to complete and return to the council as soon as possible and in any case within six months of the end of the financial year to which it relates.

Provided the new completed application form is received, eligible businesses with rateable values of below £5000 will get 50% rate relief on their liability. This relief will decrease on a sliding scale of approx. 1% for every £100 of rateable values over £5000, up to £9,999. Business with rateable value in between £10,001 and £21,499 will have their bill calculated using the small business non-domestic rating multiplier.

Unoccupied properties do not qualify for relief.

The relief is available to ratepayers who occupy:

Only one business property in England, or

One main business property and other additional properties with rateable values below £2,199. These are disregarded provided the aggregate rateable value on that day of all the properties the ratepayer occupies in England is not more than £21,499 or £14,999 if the property is situated outside Greater London. (Small business rate relief would not be given on these other properties and the rate bills for those would be calculated using the higher multiplier).

• The Rateable value of the property is shown in the local rating list on the first day of the relevant financial year, and is not more than the amount prescribed.

• Applications can be made 6 months before the financial year preceding the relevant financial year: and no later than 30 September in the financial year following the end of the valuation period.

• The ratepayer must notify the Authority in writing within 28 days starting on the day after the date of change. These changes are:

Increases in rateable value of a property occupied by the ratepayer, which is not in the area of the billing authority granting the Small Business Rate Relief.

• The ratepayer must notify the Authority through a fresh application for Small Business rate relief within 28 days starting on the day after the date of change. These changes are:

The ratepayer coming into occupation of any property, which is not mentioned in their application for relief.

• The ratepayer must sign the application or a person authorised to sign on behalf of the ratepayer. This means, where the ratepayer is:

(a)a partnership, a partner of that partnership;

(b)a trust, a trustee of that trust;

(c)a body corporate, a director of that body

P.T.O

SMALL BUSINESS RATE RELIEF

Account number: Property reference:

Application Form for Small Business Rate Relief

1. Ratepayer’s details. Please provide: -

(a) Name ……………………………………………………………………………………

Correspondence Address ……………………………………………………………………

……………………………………………………………………………………………………..

….…………………………………………………………………………………………………

Telephone number…………………..Fax number………………………………………..

E-mail address…………………………………………………………………………….

(b) the valuation period, or partial valuation period, for which relief is sought

………………………………………………………………………………………………………..

2.If the application is the first application in the valuation period in respect of a business property, give the full address of: -

(a) The property for which small business rate relief is sought

…………………………………………………………………………………………………….

…………………………………………………………………………………………………….

Additional Properties

(b) Any other non-domestic property in England where you are the ratepayer? * Yes/No

Please give address:

………………………………………………………………………………………

3. If the application is being made to notify the billing authority of a change in circumstances but the business property for which you are seeking relief remains unchanged, state: -

(a) the property in England that you have started to occupy since making your first application for the valuation period:-

………………………………………………………………………………………………

(b) The date on which you started to occupy that property

*I confirm that the properties listed in paragraph 2 are the only properties in England occupied by (insert name ofratepayer)

……………………………………………………………………………………

OR

*I confirm that the changes listed in paragraph 3 are the only changes relating to the properties in England occupied by: - (insert name of ratepayer)

………………………………………………………………………….

and the date of those changes has been accurately recorded.

Signature of the ratepayer/person authorised to sign…………………………

Capacity of person signing………………..(e.g. owner/tenant/agent/director)

Date………………………………………………………………………………….

* Delete as appropriate

Warning:

It is a criminal offence to give false information when making an application for small business relief. Also, you should notify me immediately if your circumstances change after submitting this application.

Note: ” Valuation Period” means the period for which a local non-domestic rating list remains in force under section 41 (3) of the Act.