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Reliefs and discounts

 

Small Business Rates Relief 

From 1 April 2017 the Government increased the rateable value threshold where qualifying businesses may receive full Small Business Rate Relief from £6,000 to £12,000. 

 

Help for business

Find out about changes to business rates effective from April 2017 including the recent budget announcement.

  1. Unoccupied properties
  2. Part occupied properties
  3. Small Business Rate Relief SBRR
  4. Mandatory Relief
  5. Discretionary Relief
  6. Rate Relief for Community Amateur Sports Clubs( CASCs )
  7. Hardship
  8. Rural Rate Relief
  9. Relief for charities

1. Unoccupied properties

Business Rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties e.g. factories, warehouses. After this period, rates are payable in full unless they are exempt from unoccupied rating, including: 

Listed buildings or those subject to a preservation order

Properties with a rateable value of less than £2,900

Unoccupied properties owned by charities or community amateur sports clubs, that are to be next occupied for charitable purposes, are exempt from unoccupied rates.

Ratepayers must notify the council immediately when a property becomes vacant so that an inspection can be arranged to verify that it is fully unoccupied, the council will only grant empty relief from the date it is notified that a property is vacant and will not grant retrospective claims which cannot be verified.

pdf Unoccupied Property application form (10k)

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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 so 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.

pdf Part Occupied Property application form (26k)

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3. Small Business Rate Relief ( SBRR )

From 1 April 2005 the Government introduced a new rate relief scheme to help small businesses.

Prior to 1 April 2017 an eligible ratepayer will pay no rates on properties with rateable values up to £6,000 with a tapered relief of between 100% and 0% for properties with rateable values between £6,001 and £12,000.

From 1 April 2017 the Government increased the threshold for full Small Business Rate Relief to £12,000, declining in percentage terms on a sliding scale until it is 0% at £15,000.

The relief is only available to ratepayers with either:

  • one property; or
  • one main property and other additional properties providing those properties have rateable values less than £2,900 up to a combined rateable value limit of £20,000.

Full details can be obtained from Gateshead Council, alternatively you can complete and return the application form.  


The Government has temporarily doubled the rate of Small Business Rate Relief since 1 October 2010. Eligible ratepayer will pay no rates on properties with rateable values up to £6,000 with a tapered relief of between 100% and 0% for properties with rateable values between £6,001 and £12,000.

pdf Small Business Rate Relief application form (86k)

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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.

Occupiers of the following can qualify for mandatory rate relief:

  • Non-domestic premises occupied by a charity or the trustees of a charity where the premises are used wholly or mainly for charitable purposes;
  • Non-domestic premises occupied by an organisation which, although not a registered charity, has charitable objectives;
  • 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.

pdf Mandatory Relief application form (36kb)

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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:

  • Non profit making organisations whose main objectives are charitable, philanthropic, religious, concerned with education, social welfare, science, literature or the fine arts;
  • Non profit making organisations occupying premises wholly or mainly for the purposes of recreation;
  • 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.

pdf Discretionary Relief application form (36kb)

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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

  • be run as an amateur club;
  • be open to the whole community;
  • be a non-profit making organisation;
  • aim to provide facilities and encourage people to take part in sport;
  • 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 Revenues & Customs.

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.

pdf Community Amateur Sports Clubs (CASC) application form (10k)

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7. Hardship

Gateshead Council has discretionary powers to grant relief for businesses experiencing particular financial hardship/exceptional circumstances.

The Government only reimburses 50% of any relief awarded, the remaining 50% 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:

  • the ratepayer provides a unique, regularly required amenity;
  • the potential loss of employment provided by the ratepayer would be severely damaging to the local community;
  • the award of any relief would prevent the ratepayer from closing;
  • 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.

pdf Hardship application form (10k)

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8. Rural Rate Relief

Certain types of property in a rural settlement with a population below 3000 may be entitled to relief of 100%. Prior to 1 April 2017 this was 50%.

  • The business must be the only general store, food shop or post office with a rateable value of less than £8,500; or
  • The only public house or petrol station with a rateable value of less than £12,500.

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 £16,500.

Full details can be obtained from Gateshead Council, alternatively you can complete and return the application form.

pdf Rural Relief application form (10k)

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9. 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.

pdf Relief for Charities application form (11k)

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Contact us

Business Rates
Civic Centre
Regent Street
Gateshead
NE8 1HH

businessrates@gateshead.gov.uk
0191 433 4726

Monday to Thursday 8.45am - 5pm
Friday 8.45am - 4.30pm