There are certain circumstances in which full rates are not payable. Follow the links below for further information
Empty properties
For the first 3 months a property is empty no rates are payable. This period is extended to 6 months for property classed as industrial including factories, warehouses and workshops.
Thereafter empty rates are charged unless the property is classed as exempt. Properties classed as exempt from empty rates are:
- Those where the rateable value is less than:
£2,200 during 1st April 2005 to 31st March 2009
£15,000 during 1st April 2009 to 31st March 2010
£18,000 during 1st April 2010 to 31st March 2011
£2,600 after 1st April 2011.
- Properties where occupation is prohibited by law.
- Properties empty due to action taken by the crown or by any public or local authority, either to prevent occupation or to acquire the property e.g. a compulsory purchase order has been made.
- Listed buildings or those subject to a preservation order.
- Properties where the person liable would be so only in his/her capacity as a personal representative of a deceased person, a liquidator or a trustee under a deed of arrangement, properties where the person entitled to possession is the subject of insolvency proceedings, the owner is a company in administration.
If you believe after having read this that your property should have an empty rates exemption, please email us with full details of your property and the date it became empty. Our email address is under ‘Contacts’ at the top right of this page.
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Small business rate relief
To qualify for this relief one of the following conditions must apply:
- You occupy only one business property in England and the rateable value of that property is less than £12000
or
- You occupy a main property with a rateable value of less than £12000 but also occupy other properties (including any car parking spaces) each with rateable values under £2600 and the total rateable value of all them does not exceed £17999. Relief can only be awarded on the property with the highest rateable value.
Properties with a rateable value of less than £6000 are entitled to claim relief of 50% off the amount payable. For properties with rateable values between £6000 and £12000 you are entitled to claim relief of between 49% and 1%. The relief you will be entitled to will reduce by 1% for every £120 of rateable value above £6000.
Extra Relief from 1st October 2010 to 1st April 2013.
In addition to the relief above from 1 October 2010 until 1st April 2013 the relief available has been doubled. So if you are entitled to 50% off your rates bill, you will receive 100% off
and have nothing to pay until 1st April 2013.
If you are entitled to any relief between 49% and 1% then you will, between 98% and 2%, double the amount, off your bill until 1st April 2013.
Properties which qualify for small business rates relief also pay rates calculated using the small business non-domestic multiplier. The scheme is funded through a supplement on the bills of those businesses not eligible for the relief. However from 1st April 2012 all occupied properties with rateable value of less £18000 (other than properties occupied by charities) will have their bills also calculated using the small business rate relief multiplier.
Important
If your circumstances change, for example you occupy another property anywhere else in England, then you must notify the council immediately as this may affect your entitlement to the relief.
Claiming the Relief
If you wish to apply for the relief for the first time then please either, submit an application form. This can be downloaded as a PDF form (at the top right of this page) or contact the business rate office by telephone.
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Charities
Registered charities which use premises for charitable purposes are generally entitled to 80 per cent relief. This includes shops, provided the goods sold are wholly or mainly donated.
Applications can be downloaded from the top right of this page. The form should be printed, completed, and then scanned and emailed to us. Our email address can be found under ‘Contacts’ at the top right of this page.
If you cannot access a scanner, please fax the form to 0113 247 5874. If you cannot send a fax, please post the form to Leeds City Council, Business Rates, P.O. Box 60, Leeds LS2 8JR.
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Community Amateur Sports Clubs (CASCs)
Sports clubs which are registered as Community Amateur Sports clubs with HM Revenue and Customs qualify for 80 per cent relief. Further details can be found on their website or by writing to HMRC Charities, Sports Club Unit, St John's House, Bootle, Merseyside L69 9BB.
Applications can be downloaded from the top right of this page ‘Mandatory Relief CASC Application form’, which should be printed, completed, and then scanned and emailed to us. Our email address can be found under ‘Contacts’ at the top right of this page.
If you cannot access a scanner, please fax the form to 0113 247 5874. If you cannot send a fax, please post the form to Leeds City Council, Business Rates, P.O. Box 60, Leeds LS2 8JR.
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Relief for not for profit organisations
Councils may also grant discretionary relief to certain other non-profit-making bodies, e.g. sports clubs and community associations. Each application is considered on its own merits.
Applications can be downloaded from the top right of this page; ‘Discretionary non-sports rate relief application’ for non sports organisations only, and ‘Discretionary Relief sports rate relief application’, for sports organisations only.
Forms should be printed, completed, and then scanned and emailed to us. Our email address can be found under ‘Contacts’ at the top right of this page.
If you cannot access a scanner, please fax the form to 0113 247 5874. If you cannot send a fax, please post the form to Leeds City Council, Business Rates, P.O. Box 60, Leeds LS2 8JR.
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Rural rate relief
This was introduced from 1 April 1998 to allow relief for certain types of properties which lie within a designated rural settlement. Properties which qualify are:
- Properties operating as sole general store or post office in a qualifying rural settlement and have a rateable value of less than £8500
- Properties which operate as the sole public house or petrol filling station within a qualifying rural settlement and have a rateable value of £12500 or less.
The relief is 50 per cent which is funded by central government. We have discretion to top up this relief and the scheme also gives the us discretion to allow relief for other business premises in rural settlements if:
- the rateable value of the property is £16, 500 or less,
- the property is used for purposes which are of benefit to the local community
- it would be reasonable to allow relief having regard to the interests of those who pay council tax since the relief is partly funded by council tax receipts.
Under the scheme we have drawn up a rural settlement list with qualifying settlements (those with a population of 3,000 or less) within areas designated as rural by the Government. This is available for inspection at our offices at 2 Great George Street, Leeds, LS2 8JR.
Application can be downloaded from the top right of this page. ‘Rural Rate Relief-Business Premises’, ‘Rural Rate Relief-General Store or Post Office’ or ‘Rural Rate Relief-Sole Pub or Petrol Station’.. The application should be printed, completed, and then scanned and emailed to us. Our email address can be found under ‘Contacts’ at the top right of this page.
If you cannot access a scanner, please fax the form to 0113 247 5874. If you cannot send a fax, please post the form to Leeds City Council, Business Rates, P.O. Box 60, Leeds LS2 8JR.
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Hardship relief
We may grant relief to a ratepayer who would suffer hardship by paying the whole of the rates bill. The Government only reimburses 75 per cent of the relief granted in these circumstances, so a quarter of the cost falls directly on council tax payers. For this reason, we will usually only grant relief where it is in the interests of the community that the ratepayer remains in business because he/she:
- either provides a unique, regularly-required amenity, e.g. a village general store,
- or the loss of employment provided by the ratepayer would be severely damaging to the local community.
Before we will consider granting this relief a written request must be made and copies of audited accounts supplied.
If you wish to enquire about Hardship Relief, please email us with full details of your circumstances and a daytime telephone number. (See ‘Contacts’ at the top right of this page). We will then get in touch with you and provide further advice.
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Properties in partial occupation
If a property is temporarily only partly occupied it is not always possible or necessary to create two separate properties in the rating list. For example where a company phases its removal from one set of premises to another it would be inappropriate to have the rating list amended because the circumstances are not permanent.
Instead the rates payable on each part can be worked out and relief granted so the ratepayer only pays the full rates for the occupied parts and benefits from any relief available on the unoccupied parts.
If you wish to apply for this, please email us with full details about the partial occupation and relevant dates. Please also provide a daytime telephone number. Our email address is on the top of this page under ‘Contacts’.
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