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Unoccupied Properties
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Part Occupied Properties
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Small Business Rate Relief SBRR
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Mandatory Relief
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Discretionary Relief
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Rate Relief for Community Amateur Sports Clubs(CASCs )
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Rate Relief for Sports Clubs not registered as Community Amateur Sports Clubs
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Hardship
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Rural Rate Relief
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Relief for Charities
1. Unoccupied Properties up to 1st April
If a property is empty, there are a number of discounts and exemptions which could apply. Normally an unoccupied property is charged at 50% of the occupied rate however certain properties are exempt from unoccupied rating, including:
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An exemption for up to 3 months from the date that the property became unoccupied;
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Listed buildings or those subject to a preservation order;
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Properties with a rateable value of less than £2,200;
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Certain types of industrial properties e.g. factories, warehouses.
Unoccupied Properties after 1st April
The government has reviewed awarding of reductions and has removed the empty rate discount. The main changes are as follows:
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An empty property will receive a three month exemption then a full charge;
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Certain types of industrial properties e.g. factories and warehouses, will receive a six month exemption then a full charge;
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Unoccupied properties owned by charities or community amateur sports clubs, that are to be next occupied for charitable purposes, are exempt from unoccupied rates.
If you would like to inform Gateshead Council that a property is unoccupied please complete the form below and post it to Gateshead Council.
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2. Part Occupied Properties
If a property is only partly occupied on a temporary basis Gateshead Council can ask the Valuation Office to determine the rateable values of both the occupied and unoccupied parts.
The rates payable on each part can then be calculated to that the ratepayer only pays the full rates for the occupied part and an empty rate charge for the unoccupied part.
An application will only be considered from the date received and will not usually be awarded in retrospect.
Further details can be obtained from Gateshead Council, alternatively you can complete and return the application form.
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3. Small Business Rate Relief (SBRR )
From 1st April 2005 the Government introduced a new rate relief scheme to help small businesses.
The SBRR is available at 50% for a ratepayer occupying a single property with a rateable value of up to £5000, with relief declining in percentage terms on a sliding scale until it is 0% at £10,000. In addition to the discount, the ratepayer will also pay a reduced multiplier.
For properties with a rateable value from £10,000 to £15,000 no discount can be awarded however the ratepayer may still be entitled to pay the lower multiplier.
The relief is only available to ratepayers with either:
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one property; or
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one main property and other additional properties providing those properties have rateable values less than £2,200.
Full details can be obtained from Gateshead Council, alternatively you can complete and return the application form.
You can still apply for SBRR for the 2006/7 financial year until 30th September 2007.
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4. Mandatory Relief
Charities and registered Community Amateur Sports Clubs are entitled to mandatory relief from rates.
This applies to any non-domestic property that is wholly or mainly used for charitable or non-profit making purposes.
Relief is given at 80% of the bill or, if the property is unoccupied and when next in use is to be used for charitable purposes. From 1st April 2008 the unoccupied property will be exempt (up to 1st April 2008 a 10% charge is payable).
Occupiers of the following can qualify for mandatory rate relief:
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Non-domestic premises occupied by a charity or the trustees of a charity where the premises are used wholly or mainly for charitable purposes;
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Non-domestic premises occupied by an organisation which, although not a registered charity, has charitable objectives;
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In the cases of charity shops, the use of the premises must be wholly or mainly for the sale of goods donated to the charity and the proceeds of the sale (less deductions for expenses) are applied to the purpose of the charity.
Where mandatory relief is awarded the ratepayer cannot apply for Small Business Rate Relief.
Full details can be obtained from Gateshead Council, alternatively you can complete and return the application form.
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5. Discretionary Relief
Gateshead Council has a discretionary power to grant relief from rates in respect of non-domestic properties occupied by one of the following:
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Non profit making organisations whose main objectives are charitable, philanthropic, religious, concerned with education, social welfare, science, literature or the fine arts;
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Non profit making organisations occupying premises wholly or mainly for the purposes of recreation;
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Organisations entitled to mandatory relief (as above).
Each application for discretionary relief is considered on an individual basis and any award will be reviewed on an annual basis.
Further details can be obtained from Gateshead Council, alternatively you can complete and return the application form with the supporting evidence required to assess the application form.
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6. Rate Relief for Community Amateur Sports Clubs (CASC )
Registered community amateur sports clubs can receive 80% mandatory relief from Business Rates. To qualify for relief as a CASC, a sports club must
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be run as an amateur club;
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be open to the whole community;
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be a non-profit making organisation;
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aim to provide facilities and encourage people to take part in sport;
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be registered with the Her Majesty's Revenues & Customs as a CASC. If you are not registered as a CASC and would like further information, please contact the Sports Club Unit at the HM Reveues & Customs or Tel:0131 777 4147.
From 1 April 2008 empty properties owned by CASCs are exempt from rates.
Full details can be obtained from Gateshead Council, alternatively you can complete and return the application form.
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7. Rate Relief for Sports Clubs not registered as Community Amateur Sports Clubs
Gateshead Council may grant discretionary rate relief in respect of other amateur sporting clubs.
In addition to the general conditions that should be satisfied for discretionary relief, the following conditions should also be satisfied:
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more than 50% of membership should be active playing members; and
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where there are bar facilities, relief will not normally exceed 50%;
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no admission fee is charged to the public.
Further details can be obtained from Gateshead Council, alternatively you can complete and return the application form.
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8. Hardship
Gateshead Council has discretionary powers to grant relief for businesses experiencing particular financial hardship.
The Government only reimburses 75% of any relief awarded, the remaining 25% of the cost falls directly on the Council Tax payers. As a result, the ability to award this discretion is restricted and will usually only be awarded where it is evident that to do so is in the interests of the community that the ratepayer remains in business.
Each case will be considered on its own merits, factors include:
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the ratepayer provides a unique, regularly required amenity;
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the potential loss of employment provided by the ratepayer would be severely damaging to the local community;
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the award of any relief would prevent the ratepayer from closing;
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the award would be for a specific short term period and would not continue beyond one financial year.
Further details can be obtained from Gateshead Council. An application form is attached. Please complete and return the application form together with the supporting evidence required to assess the application.
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9. Rural Rate Relief
Certain types of property in a rural settlement with a population below 3000 may be entitled to relief of 50%.
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The business must be the only general store, food shop or post office with a rateable value of less than £7000; or
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The only public house or petrol station with a rateable value of less than £10,500.
To qualify for such relief the property must be occupied.
In addition, Gateshead Council can give relief on certain other occupied property in a rural settlement where the rateable value is less than £14,000.
Full details can be obtained from Gateshead Council, alternatively you can complete and return the application form.
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10. Relief for Charities
Charities are entitled to 80% rate relief on non-domestic property, which is wholly or mainly occupied for the purposes of the charity. The Council also has the discretion to remit all or part of the remaining 20% of a charity’s bill. This discretionary power also allows the Council to remit all or part of any rate bill for property occupied by certain bodies not established or conducted for profit.
If you would like to apply please download an application form by clicking on the link below. Once completed the form should be returned to the address shown above.
Discretionary relief may also be applicable to charities.
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