Business rates relief

Your business rates could be reduced if you qualify for one of the available reliefs.

Page Contents:

Small business rate relief

Find out if you meet the criteria for small business rate relief.

You can get small business rate relief if:
  • your property’s rateable value is less than £15,000
  • your business only uses one property - you may still be able to get relief if you use more

 If you use more than one property

When you get a second property, you’ll keep getting any existing relief on your main property for 12 months.

You can still get small business rate relief on your main property after this if both the following apply:

  • none of your other properties have a rateable value above £2,899
  • the total rateable value of all your properties is less than £20,000
 For further information on how to apply for the relief contact us by:

How much small business rate relief you get depends on your property’s rateable value.

You will not pay business rates on a property with a rateable value of £12,000 or less, if that's the only property your business uses.

For properties with a rateable value of £12,001 to £15,000, the rate of relief will go down gradually from 100% to 0%.

If the rateable value is between £15,000 and £50,999 no relief can be awarded. 

The small business multiplier is used to calculate the charge on properties with a rateable value below £51,000. This is lower than the standard multiplier.

You may be eligible for the supporting small business relief scheme if you’ve lost some or all of your small business rate relief because of the revaluation on 1 April 2023.

For further information contact us by:

Please send to:

Northumberland County Council,
Business Rate Section,
County Hall
Morpeth
NE61 2EF

Please have the application form signed by one of the following:

  • the ratepayer
  • any person authorised to sign on behalf of the ratepayer
The ratepayer is criminally liable if any information on the form is false.
Application forms cannot be accepted if signed by an agent or other representative. 
 

Report changes to make sure you’re paying the right amount and do not get a backdated increase in your bill.

You must notify the council if: 

  • your property becomes empty
  • you get another property
  • you make any changes to your property that would increase its value
  • the nature of your business changes or it moves to different premises

You must inform us of these changes within four weeks from the date of your change.
Failure to notify us of a relevant change will result in losing your relief. 

To report a change in circumstances, click here.

Charitable relief for a charity or community amateur sports club (CASC)

Charities and Community Amateur Sports Clubs can receive an 80% reduction in their business rates.

In some cases, we may also be able to offer further discretionary relief of up to 20%.

The occupied property is wholly or mainly used for charitable purposes.

The charity will normally have to be registered with the  Charity Commission.

Some organisations that are exempt from registration may also qualify, such as:

  • scout groups/girl guide groups
  • voluntary aided schools
  • societies registered under the Friendly Societies Act
Charity shops will only qualify for relief if:
  • the shop sells wholly or mainly donated goods
  • the proceeds are used for the purpose of the charity
Empty properties may be entitled to empty property relief if the property's next use will be mostly for charitable purposes.
 
The occupied property must:
  • be registered with HM Revenues and Customs as a community amateur sports club
  • use the occupied premises wholly or mainly for the purposes of the club
  • be open to the whole community
  • be run as an amateur club
  • be a non-profit-making organisation
  • aim to provide facilities for, and encourage people to take part in, eligible sport

If your club is not registered visit HM Revenues and Customs.

Empty properties may be entitled to empty property relief if the property's next use will be mostly as a sports club.

Download and complete our mandatory rate relief application form.

Send to:
Northumberland County Council
Business Rate Section
County Hall
Morpeth
NE61 2EF

Or contact us by:

Discretionary rate relief for a non-profit organisation

Certain non-profit making organisations may qualify for discretionary rate relief.

For charities, community amateur sports clubs (CASC’s) and certain non-profit-making organisations, you can top-up your 80% mandatory relief to 100% with a discretionary rate relief.

Some non-profit organisations may also be entitled to up to 100% discretionary rate relief without any mandatory relief. 

The range of bodies qualifying for relief is varied, but all are non-profit making. We assess the following criteria:
  • the contribution the organisation makes to the objectives of Northumberland County Council
  • the joining or membership fee (excessive fees are seen as restrictive)
  • restrictions placed on membership (it should be open to everybody)
  • how many Northumberland residents use/are members of the organisation
  • the level of effort made to encourage membership from groups such as young people, disabled persons, ethnic minorities, unemployed people and whether there are any education or training schemes for such groups
  • whether the facilities are available to people other than members
  • if the building is currently, or is in the process of becoming, accessible to disabled people

For more guidance on discretionary rate relief please download our notes, otherwise please download and complete the application form here. Once complete, please send to:

Northumberland County Council
Business Rate Section
County Hall
Morpeth
NE61 2EF

For further information, or if you need to inform us of a change in circumstance, please contact us by:

We will review all forms to check we have the required information and evidence. If necessary, we will contact you for further information.

The application is then assessed against the criteria within the council’s discretionary rate relief policy to reach a decision. You will be notified in writing of the level of relief and the period of the award.

An application for relief can only be backdated to the beginning of the same financial year in which the application is made. The council will carry out regular reviews of those organisations in receipt of relief.

Rural rate relief

You could get rural rate relief if your business is in an eligible rural area with a population below 3,000.

Mandatory Rural Rate Relief 

You could get up to 100% rural rate relief if your business is in an eligible rural area with a population below 3,000.  

The council's required to establish and maintain a Rural Settlement list. It's reviewed each year to ensure that it's accurate. 

Eligible rural areas are set out in the Councils Rural Settlement List (make this a link to the list) 

If the business you are operating falls into one of the categories listed below and it is located within a defined rural settlement, then you will be eligible to receive 100% mandatory relief  

  • the property is the only General Store, the only Post Office or a food shop and has a rateable value of less than £8,500, or 

  • the property is the only Public House or the only Petrol Station and has a rateable value of less than £12,500 

If your bill does not reflect mandatory rural rate relief and you believe you qualify, please contact the Council: 

 

Discretionary Rural Rate Relief 

The Council may also grant up to 100% Discretionary Relief to any other rural business provided that all of the following criteria are met: 

  1. The property is within a defined Rural Settlement. 
  2. The Rateable Value of the property does not exceed £16,500 
  3. The business provides significant benefits to the local community. 
  4. It is reasonable for the Council to grant relief having regard to the interests of its Council Tax payers. 

Applicants for relief will be expected to demonstrate how their business benefits the residents of the settlement. 

Application requirements 

The following information will be required in support of an application for Rural Rate Relief: 

  1. A completed Application Form
  2. Any other information that may support your application 

Send completed form to: 

Northumberland County Council 
Business Rate Section 
County Hall 
Morpeth 
NE61 2EF    

 

Hardship relief for a business suffering hardship (section 49)

If your business is suffering hardship, you may be eligible for relief from business rates.

We can consider granting relief to a business if:
  • it would sustain hardship if relief were not granted
  • it’s in the interest of the local council taxpayer to do so
For more information regarding hardship relief, please read our guidance notes and rate relief policy document.
Please download and complete an application form. You will need to provide evidence of your circumstances and why the council should consider reducing your rate liability. Please send completed application forms to:

Northumberland County Council
Business Rate Section
County Hall
Morpeth
NE61 2EF
 
For further information you can contact us by:

Partly occupied relief

If your business property is partly empty for a short period of time, we have the discretion to award relief.

Relief can be awarded if part of a property is partly empty and will remain so for a short time only.

It applies where there are difficulties in occupying or vacating a property such as:

  • new accommodation which is not fully ready for occupation, and the move will be over some weeks or months
  • if a building becomes temporarily redundant

If you’re eligible, you’ll get relief on the part of the property that is empty, starting from the day it became empty.
Write to us at the address below and provide the following:
  • A plan along with details of both the occupied and unoccupied parts of the property
  • the circumstances leading to the partial occupation
  • the intention of the business in relation to the unoccupied parts e.g. you are unable to occupy all of the property until refurbishments are completed.
  • the date from which partial occupation began
  • when the property is likely to be fully occupied or fully unoccupied
Northumberland County Council
Business Rates Section
County Hall
Morpeth
NE61 2EF
 
For further information you can contact us by:
  • Our inspection officer will visit your premises to verify the information.
  • The Valuation Office will assess the rateable value for the occupied and unoccupied parts.
  • Once approved, the valuation office will issue a certificate to us. This is provided for in the Local Government Finance Act 1988 under section 44A.
  • The application is assessed as per the council’s discretionary rate relief policy.
Any relief awarded will end when either: 
  • there is a change in the partial occupation, either more or less
  • at the end of the financial year. We can use our discretion to award relief in the following year in some circumstances
  • the rateable value changes through revaluation or an appeal.

Supporting small business relief

You can get supporting small business relief if both of the following apply:

  • your business property’s bill went up because of the most recent revaluation on 1 April 2023
  • you’ve lost some or all your small business rate relief or rural rate relief

If you’re eligible, your bills will go up by no more than £600 for the 2023/24 to 2025/26 tax year.

Ratepayers who are eligible for the scheme will receive relief on their bills.

If you are not in receipt of the relief but feel you meet the criteria contact the Business Rates Team on 0345 600 6400 
 

Relief for local newspapers

The relief is a £1,500 reduction in business rates per year for office space occupied by local newspapers.

This relief will end on 31 March 2025.

You can only get the relief for one property per newspaper.

If several local newspapers use the same office, they can only get the relief on one newspaper title. 

To apply download and complete the local newspaper application form. 

Send to:
Northumberland County Council
Business Rates Section
County Hall
Morpeth
NE61 2EF.

For further information please contact us by:

Retail, hospitality and leisure scheme

This is a relief scheme for occupied premises that are wholly or mainly being used:

  1. as shops, restaurants, cafes, drinking establishments, cinemas and live music venues,
  2. for assembly and leisure; or
  3. as hotels, guest & boarding premises and self-catering accommodation.

Further detailed guidance can be found using the links below.

Amount of relief

Please note: The amount of relief is currently 75% but following the announcement by the Chancellor at the Autumn Budget on 30 October 2024.

The amount of relief available will reduce to 40% from 1 April 2025.

retail, hospitality and leisure scheme
Financial year Period

Percentage of
Relief Available

 Cash Cap
Limit		 Link to Guidance
2023/2024 01.04.2023 – 31.03.2024  75% £110,000  Business Rates Relief: 2023/24 Retail, Hospitality and Leisure Scheme - GOV.UK 
2024/2025 01.04.2024 – 31.03.2025  75% £110,000 Business Rates Relief: 2024/25 Retail, Hospitality and Leisure Scheme - GOV.UK 
2025/2026 01.04.2025 – 31.03.2026  40% £110,000 Business Rates Relief: 2025/26 Retail, Hospitality and Leisure Scheme - GOV.UK 


The most you can get in relief each billing year is £110,000 per business.

How to apply

This discount is automatically applied to your annual bill. 

Details of the discount scheme and qualifying criteria are available in our Rural Rate Discount Policy.

Rural Rate Relief Policy.pdf

If you think you may be eligible and are not receiving the discount contact the Business Rates Team
Telephone 01670 624885.

There is no charge for discussing your potential entitlement with the council.

Please speak to the Council rather than employing a third party who may make a charge for this service. 

Improvement Relief 2024

You might get improvement relief if you make certain improvements to your property.

If you’re eligible, you will receive relief for 12 months on the additional amount payable because of the improvements. The relief will start from when you complete your improvements.

Eligibility 

In order to be eligible for relief any improvements must

  1. Increase the Rateable Value;
  2. Be completed on or after 1 April 2024; AND
  3. Increase the size of your property OR add new features (eg heating, air conditioning or CCTV)

How to get improvement relief 

You can report changes to The Valuation Office Agency (VOA) via your business rates valuation account, or alternatively inform the Council.

Once notified, the VOA will decide if the changes could be considered for improvement relief.

If eligible, the VOA will send a certificate to you and the council showing 

  • how the improvement affects the property’s rateable value
  • when the relief ends
Upon receipt of the certificate, the Council will calculate how much relief you are entitled to and issue an amended bill.

Business rates exemption for empty properties

Your empty property may be entitled to an exemption or be exempt from rating.

If you get empty property relief, you do not have to pay business rates on your empty property for 3 months. The relief starts from when the property becomes empty. After this time, most businesses must pay full business rates
To be exempt from paying business rates, your property must be one of the following:
  • empty less than three months
  • have a rateable value of less than £2,900
  • empty less than six months if a qualifying industrial property
  • an ancient monument
  • a listed building
  • one where occupation is prohibited by law
  • kept empty by action of Crown or public authority
  • the owner is bankrupt
  • the owner is a trustee under a deed of arrangement
  • the owner is entitled to possession as a liquidator
  • the owner is entitled to possession only in his capacity as the personal representative of a deceased person
  • the owner is a company in administration
  • the owner is a company which is subject to a winding-up order
In cases where the ratepayer is a charity, trustees of a charity or a Community Amateur Sports club (CASC) the following may apply;
  • properties owned by charities - only if the property’s next use will be mostly for charitable purposes.
  • community amateur sports clubs buildings - only if the next use will be mostly as a sports club.
To apply for a period of exemption, please provide us with the following information:
  • date from when the property became empty
  • address of property
  • name, address and contact details of property owner
For further information, or if you need to inform us of a change in circumstance, please contact us by:

Or write to us at:

Northumberland County Council
Business Rate Section
County Hall
Morpeth
NE61 2EF

Certain types of property are exempt from business rates. The list below shows some examples. Please contact us if you need more information or click here to visit gov.uk:
  • agricultural land and buildings
  • fish farms
  • places of religious worship
  • lighthouses, buoys and beacons
  • properties of drainage authorities
  • parks
  • properties used by the disabled
  • air raid protection works
  • swinging moorings
  • visiting forces headquarters
  • properties in enterprise zones  

Contact details

Or write to us at:

Northumberland County Council
Business Rate Section
County Hall
Morpeth
NE61 2EF

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