Reliefs and Exemptions

From 1 April 2017 any ratepayer who occupies a single non-domestic property within England, where the rateable value is less than £51,000 will be entitled to the following relief:

Rating Multipliers

The small business rate multipliers for 2026-27 are:

Rateable Value up to £50,999 =  38.2 pence in the pound for properties in the Retail, Hospitality and Leisure sector

Rateable Value up to £50,999 =  43.2 pence in the pound for Non-Retail properties

Since 1 April 2017 eligible properties with rateable values between £15,001 and £50,999 automatically have their rates calculated using the lower Small Business Rate multiplier instead of the standard Non-Domestic multiplier.

Additional properties

Where a ratepayer occupies a main property with a rateable value of less than £15,000 from 1 April 2017 but has additional properties with individual rateable values of less than £2,900 the relief will only be applied to the main property. The additional properties will be disregarded for relief purposes, but will be liable for the full rates bill. If the aggregate total of all the rateable values is more than £19,999 from 1 April 2017, Small Business Rate Relief will not apply, even to the main property.

When you get a second property, you'll keep getting relief on your main property for:

• 12 months if you got the second property before 27th November 2025

• 36 months if you got the second property on or after 27th November 2025

You can still get small business rate relief on your main property after this if both the following apply:

• none of your other properties have a rateable value above £2,899

• the total rateable value of all your properties is less than £20,000 

Empty properties

Small Business Rate Relief does not apply to empty properties. However, from 1 April 2024 the small business multiplier applies to empty properties with a rateable value of less than £51,000.

Interactions with other reliefs

If you are in receipt of another mandatory rate relief, for example Charitable or Rural Rate Relief, you will not be entitled to Small Business Rate Relief

Applying for relief

You can apply for Small Business Rate Relief online  here

Alternatively, you can download the form as a PDF  Small Business Rate Relief claim form (PDF, 256 KB)  and return it to the business rates team:

By email to [email protected]  or by post to: Business Rates, Riverbank House, Bideford EX39 2QG

Please be aware that you do not need to pay anyone to apply for the relief on your behalf. Please contact the business rates team in the first instance and we will be happy to advise on entitlement to relief.

Continuity of relief

A single application for Small Business Rate Relief should be made when you first move into non-domestic premises. This application will last throughout the valuation period and possibly beyond. Any changes which may affect your entitlement to relief should be notified to the Council within four weeks. Examples of changes are:

i) Taking over additional premises anywhere in England, or

ii) An increase in the rateable value of a property that you are the ratepayer for, outside of the Torridge District.

iii) A change in the use of the property (i.e. from non-domestic to domestic)

Small business rate relief will be reviewed periodically to ensure that our records are up to date.