If you occupy a property with a rateable value of £15,000 or less you can apply for this relief.
To qualify your business must occupy either:
- one property with a rateable value of £15,000 or less
- one main property plus other properties, as long as those other properties have rateable values of less than £2,900
The total rateable value of all the occupied properties must be under £28,000. We’ll only apply the relief to the main property.
The amount of relief you receive will be 100% if your rateable value is £12,000 or less. If your rateable value is between £12,001 and £15,000 the relief will be applied on a sliding scale.
If your business takes on another property, which would otherwise mean the loss of small business rate relief, you’re now entitled to relief on the first property for 36 months from the date on which you occupied the new property, with effect from 1 April 2026.