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Business rates reductions and exemptions

Small business rate relief

Unoccupied property rating

Partly occupied property relief

Hardship relief

Charity and registered community amateur sports club relief

Rate relief for businesses in rural areas

Non-profit making organisation relief

Local Discount - Section 69 Relief

Rating advisors

Spring Budget 2017 Relief Scheme

Retail Discount

You could be entitled to business rate relief, a reduction, discount or even exemption.

Small business rate relief

You can get small business rate relief if:

  • You occupy only one property.
  • Your property's rateable value is less than £15,000.

 If your property's rateable value is £12,000 or below your bill will be reduced by 100%.

If your property's rateable value is between £12,001 and £14,999 your bill will be reduced on a sliding scale. Please see the following information to see how much Business Rates you would need to pay.

pdf icon Small Business Rates Relief Tables 2019/20 [201kb]

If you occupy more than one property you can still get Small Business Rate Relief on your main property if the rateable value of each of your other properties is less than £2,900, and the total rateable value of all your properties is less than £20,000.

If you are getting Small Business Rate Relief and start to occupy a second property that would otherwise mean that you did not qualify for Small Business Rate Relief, for example the second property is over £2,900 rateable value, or the two properties are over £20,000 when added together, you will keep getting any existing relief for one year from the date you occupied the second property.

If you are awarded Small Business Rate Relief and your circumstances change, for example you vacate the property or you start to occupy a second property, please inform us immediately.

pdf icon Apply for small business rate relief [708kb]

Please note that any appeals against the rateable value of a property are not dealt with by the council but by the Valuation Office Agency. They can be contacted on 03000 501501 or by visiting their website Valuation Office Agency

Unoccupied property rating

Once a property becomes empty, the first three months are exempt from rates (six months in the case of an empty industrial property). After this you will have to pay the full rates.

There are certain types of empty property where you do not have to pay rates, even after the three (or six) month period expires. Examples include:

  • Properties with a rateable value under £2,900 (from April 1, 2017).
  • Listed buildings.
  • Those formerly occupied by companies in administration or a bankrupt person.
  • Properties owned by charities or community amateur sports clubs.
  • Those where the owner is the personal representative of a deceased person.

Partly occupied property relief - Section 44(a) Relief

A ratepayer is liable for the full non-domestic rate whether the property is fully or only partly used. Where a property is partly occupied for a short time, in certain circumstances, the Council can apply to the Valuation Office Agency to award a temporary reduction for the part that is not in use. 

This relief is known as Section 44(a) and can only be awarded for a maximum of 3 months, or 6 months in the case of industrial properties.

If you believe that you may be entitled to Section 44(a) relief, please complete and return the Section 44(a) application form.

When the form has been received, we will arrange for the Property Inspector to visit the premises to decide if there is an entitlement for Section 44(a) relief.

If there is an entitlement to the relief, a letter will be sent to the Valuation Office requesting Section 44(a) relief be awarded on the property. The Valuation Office will then send the Council a separate ratable value for both the occupied and unoccupied areas of the property. This will allow a calculation to be made on the amount of relief entitlement.

When the relief has been calculated, a revised bill will be issued.

Whilst an application is being processed, the current rates are due and payable

Hardship relief

We have discretion to give relief in exceptional circumstances.

Any award has to be shown to be in the interest of local council taxpayers, as we must bear the cost of funding this relief.

The relief will normally be granted as a percentage of the rates payable for a specific period, usually the rating year in which the application is made. We have limited the relief to 50% of the net rate liability.

An applicant who is granted hardship relief is entitled to re-apply in subsequent years. However, we may require evidence from an accountant or professional adviser regarding the long-term viability of the business.

To qualify for hardship relief, the applicant must be liable to pay National Non-Domestic Rates to Mansfield District Council. We must be satisfied that:

  • The ratepayer would sustain hardship if we failed to grant hardship relief.
  • It is reasonable to grant hardship relief having regard to the interest of Council Tax payers.

It is unlikely that relief would be granted for an empty property or where there is little expectation of economic survival.

Charity and Registered Community Amateur Sports Club (CASC) relief

Charities and registered community amateur sports clubs are entitled to a maximum of 80% mandatory relief from business rates on any non-domestic property that is either wholly or mainly used for charitable purposes (including most charity shops) or as a Registered Community Amateur Sports Club.

We have discretion to give further relief on the remaining bill.

If your organisation is not a registered charity, why not contact the Charity Commission.

Rate relief for businesses in rural areas

Certain types of businesses in rural villages, with a population below 3,000, may qualify for rate relief of 50%.

Businesses that qualify for this relief are:

  • the only general store, the only post office or a food shop (rateable value of less than £8,500), or
  • the only public house or the only petrol station in the village (rateable value of less than £12,500).

The following areas are treated as rural settlements:

  • Warsop Vale
  • Meden Vale
  • Church Warsop
  • Spion Kop
  • Sookholme

Non-profit making organisation relief

We have discretion to give relief to some non-profit making organisations.

Local Discount - Section 69 Relief

The Council is allowed to grant discretionary rate relief, as a local discount, as a means to encourage economic growth and target locally focused initiatives.

The relief may be granted where it is in the interests of local Council Taxpayers to do so.

For further information please see the specific policy in the downloads section

Rating advisors

Ratepayers do not need representation when making an appeal over a property's rateable value or a rate bill.

Appeals can be made free of charge.

However, ratepayers who do want qualified representation should note members of the Royal Institution of Chartered Surveyors and the Institute of Revenues Rating and Valuation are regulated by rules of professional conduct designed to protect the public from misconduct.

Before you employ a rating adviser, you should check that they have the necessary knowledge and expertise, as well as appropriate indemnity insurance. If necessary, seek further advice before entering into any contract.

 Spring Budget 2017 Relief Scheme

Supporting Small Business

Ratepayers losing Small Business or Rural Rate Relief as a result of the 2017 revaluation will have their increases limited to the greater of either (i) a cash value of £600 per year, or (ii) the matching cap on increases for small properties in the transitional relief scheme.

This relief will run until the next revaluation in 2021 and ratepayers will receive the relief until this date or they reach what their bill would have been within the relief scheme, whichever is first.

Discretionary Scheme

The Government is providing £300 million of funding to local authorities over 4 years to 31st March 2021 to provide discounts to ratepayers in their area on a discretionary basis. Each authority has been allocated a share with which to design and implement a scheme to deliver targeted support to ratepayers.

Each Authority has been responsible for designing a policy in order for this funding to be distributed to local businesses. Full details of the scheme can be found in the policy document on the right

Further information on State Aid law can be found at

 Retail Discount

Important Buisness Rates changes from April 2019

The Government announced in the Autumn Budget that a retail discount can be awarded to occupied retail properties with a rateable value under £51,000 where the property is being used for the sale of goods and services to visiting members of the public.

If you are entitled, a discount will be applied to your account that will reduce your net rates bill by a third.

We will be contacting all businesses where there appears to be an entitlement to this relief and issuing revised bills in April 2019


  • Florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, Off licence, chemist, newsagents, hardware stores, supermarkets etc.

  • Charity shops

  • Opticians

  • Post Offices

  • Furnishing shops/display rooms (such as carpet shops, double glazing, and garage doors)

  • Car/Caravan showrooms

  • Second hand car lots

  • Markets

  • Petrol stations

  • Garden centres

  • Art galleries(where art is for sale or hire)


  • Hair and beauty services (such as hairdressers, nail bars, beauty salons, tanning shops, tattoo parlours and body-piercing services)

  • Shoe repairs/key cutting

  • Travel agents

  • Ticket offices e.g. for theatre (where separately rated)

  • Dry cleaners

  • Launderettes

  • Funeral directors

  • Photo processing

  • Tool hire

  • Car hire

Food and /or drink:

  • Restaurants

  • Takeaways

  • Sandwich shops

  • Coffee shops

  • Pubs & Bars

Relief cannot be applied to:

  • Financial services (e.g. banks, building societies, cash points, bureaux de change, payday lenders, and pawn brokers)

  • Gambling establishments (e.g. betting shops and amusement arcades)

  • Other services (e.g. estate agents, letting agents, employment agencies)

  • Medical services (e.g. vets, doctor's surgeries, dentists, osteopaths, chiropodists, chiropractors)

  • Professional services (e.g. solicitors, accountants, insurance agents, financial advisers, tutors)

  • Headshops (or those selling legal highs and similar paraphernalia and Vape and e-cigarette shops)

pdf icon Retail Discount Application Form [144kb]




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