Business Rates
Business Rates reliefs and discounts
Some properties are eligible for discounts on their Business Rates. This is called ‘Business Rates relief’.
Unoccupied property
Generally, you don't pay Business Rates for the first three months that a property is empty, or the first six months for an industrial property. After that, if the rateable value is over £2,900, full rates are payable. Listed buildings and properties with rateable values of less than £2,900, pay no empty property rates until reoccupied.
Reliefs for partly occupied property
If a property is partly occupied for a short time, we may be able to give a relief for the unoccupied part.
Reliefs for small businesses
Small Business Rate Relief is a rate relief scheme to help small businesses who do not receive any of the other rate reliefs available.
Reliefs for charities and non-profit making organisations
Charities and registered Community Amateur Sports clubs are entitled to an 80% relief on property that is mainly used for charitable purposes. We can use our discretion to give a further relief on the remaining bill.
Local discounts
We have some general powers to grant discretionary discounts.
Hardship relief
We can give hardship relief in specific circumstances.
Rural rate relief
Certain properties in a rural settlement can get help with their business rates. A rural settlement is a settlement with a population of no more than 3,000, which is wholly or partly within a Council's area.
Discounts for retail properties
Retail, Hospitality and Leisure relief
At the Autumn Statement on 22 November 2023, the Chancellor announced that eligible ratepayers will receive 75% relief on their business rates bills for the year 2024/25 up to a maximum cash cap of £110,000.
Relief will be provided to eligible occupied retail, hospitality and leisure properties in 2024/25. Your current rates bill may include this discount.
Read the Government guidance for the 2024/25 Retail, Hospitality and Leisure Relief Scheme
The guidance gives details about how the scheme operates and which types of business are eligible.
2025/26 Retail, Hospitality and Leisure Scheme
At the Autumn Budget on 30 October 2024 the Chancellor announced the business rates relief scheme for 2025/26 for retail, hospitality, and leisure properties.
The 2025/26 Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible occupied retail, hospitality, and leisure properties with a 40% relief, up to a cash cap limit of £110,000 per business.
There is more information on business rates retail discounts on the Gov.UK website.
For further information about any of the discounts listed, download our Business Rates explanatory notes or contact pendle.nndr@pendle.gov.uk