Find out if you qualify for a bill reduction (reliefs and discounts)

On these pages you will find information about how you can apply for reliefs, discounts or exemptions.

Charity relief and community amateur sports clubs (CASC)

A property which is occupied by a registered charity and used for charitable purposes, automatically qualifies for a reduction of 80% of the rates bill.

Find out more about charity and CASC relief

Discretionary rate relief scheme

The council recognises the importance of supporting local businesses and organisations to promote the provision of local facilities, inclusive growth, employment and investment to improve prosperity across the city and in particular support our most disadvantaged communities.

The principal consideration when making an award is that any relief granted is in the best interests of the residents and taxpayers of Salford and produces a local benefit. Thus, that an award is reflective of and complementary to, at least one of the council’s ‘Great Eight’ vision priorities. In addition, a recipient should support the council’s equality and cohesion ethos.

This discretionary rate relief scheme enables the council to grant relief which is in the best interest of the residents and taxpayers of Salford and generates local benefit. Discretionary relief is limited to a maximum of 85%.

Find out more about discretionary rate relief scheme

Discretionary revaluation relief

The Government announced the establishment of a £300m discretionary fund over four years from 2017/18 to support those businesses that face the steepest increases in their business rates bills as a result of the 2017 revaluation.

In order to be eligible for the relief:

  • The rateable value of the premises must be less than £100,000
  • The ratepayer must be in occupation of the premises on 1 April 2017 and have been in continuous occupation of the property from or prior to 31 March 2017.
  • Have an increase in their rates bill from 2016/17 to 2017/18.

The relief is aimed on small local businesses. To ensure that all the 2017/18 allocation for Salford was utilised for local business qualifying business didn’t face an increase in their 2017/18 bill.

For the following years qualifying businesses will receive the following relief:

  • 2018/19 £420
  • 2019/20 £175
  • 2020/21 £24

Relief will end and be given pro-rata if a qualifying business no longer occupies the premises. This has been automatically applied to accounts which met the criteria.

Part-occupied property rate relief

You can sometimes get part-occupied property relief if you are temporarily not using part of a property included in the rating assessment.

Find out more about part-occupied property rate relief

Public lavatories relief 

In 2021 the Non-Domestic Rating (Public Lavatories) Bill came into force which gives public lavatories 100% relief from business rates effective 1 April 2020.

The relief will not apply to toilets of a larger unit of rateable property (a “hereditament”), for example, toilets in public libraries. It amends Part 3 of the Local Government Finance Act 1988 to ensure that, in relation to an eligible hereditament which consists wholly or mainly of a public lavatory, the chargeable amount will be zero. This provides, in effect, a 100% mandatory relief for eligible public lavatories in England and Wales.

The relief will be applied automatically to the business rates account.

Retail, Hospitality and Leisure Business Rates Relief

The 2022/23 Retail, Hospitality and Leisure Business Rates Relief (RHL) scheme will provide eligible, occupied, retail, hospitality, and leisure properties with a 50% relief, up to a cash cap limit of £110,000 per business for chargeable days from 1 April 2022 to 31 March 2023. Subject to eligibility criteria and not breaching the UK Subsidy allowance threshold.

Find out more about the 2022/23 RHL relief scheme

Small business rates relief

Small business rate relief is available to ratepayers who occupy one property in England with a rateable value of up to £15,000. A property with a rateable value under £12,000 will have 100% relief applied, and properties between £12,001 to £15,000 will have relief applied on a sliding scale from 100% to 0%

Find out more about small business rate relief

Supporting small businesses - 2017 to 2023

Supporting small business rate relief (SSB) was introduced to help support those ratepayers facing a large increase in their business rates bill due to no longer qualifying for small business rate relief, following the 2017 revaluation. SSB has been applied year on year, with a limit to how much the bill can increase either as a percentage or a cash value of £600, whichever is the greater. Between 2017 and 2022 this was automatically applied to bills by the council using the following percentage values:

 

2017/18

2018/19

2019/20

2020/2021

2021/2022

2022/2023

Percentage increase limit (plus inflation)

5%

7.5%

10%

15%

15%

15%

Extension of the relief for 2022 to 2023

SSB has been extended for 2022 to 2023 ahead of Revaluation 2023. The bill percentage increase remains at 15% or £600 whichever is the greatest.

Do I need to apply for SSB relief?

Yes, as SSB is likely to amount to being a subsidy so it can only be awarded if the current UK Subsidy threshold is not breached. Eligible ratepayers need to complete the declaration using the form in the link below to declare any subsidies received. This is to evidence that by accepting this relief the business will not breach the Small Amounts of Financial Assistance threshold.

You can also use the same form if you wish to decline the relief being applied to your bill, if you already have or would breach the subsidy limit if the relief was applied to your bill.

Complete the Supporting Small Business rate relief declaration form

What is the UK Subsidy – Small Amounts of Financial Assistance limit?

The UK Subsidy Small Amounts of Financial Assistance allowance (SAFA) permits a business at group company level (for example, a holding company and its subsidiaries) to receive up to the value of 325,000 special drawing rights in subsidies over a three-year period (the current and the two previous financial years). The special drawing rights can be converted into UK pound sterling using the special drawing rights calculator as the value can change on a daily basis. For example, this equated to £343,000 on 9 December 2021.

For the purposes of calculating the total amount of subsidy received this should include all business grants (throughout the three years) and any other subsidies claimed previously under SAFA but should not include relief awarded under the Expanded Retail Discount granted in either 2020/21 or 2021/22.

Transitional relief - statutory scheme 2017 to 2022

Property values can change between each revaluation. To help phase in the effects of these changes, transitional arrangements are put in place to limit the amount a bill can increase or decrease each year until the new bill amount is correct. Following the 2017 Revaluation, transitional arrangements were put in place to cover the five years from 2017 to 2022. These arrangements will end on Thursday 31 March 2022.

Under this 2017 to 2022 Transitional relief scheme, the following limits have been applied to yearly increases and decreases until the full amount is due.

If your bill is increasing

Limit on increases Property size 2017 to 2018 2018 to 2019 2019 to 2020 2020 to 2021 2021 to 2022
RV £20,000 or under Small 5% 7.5% 10% 15% 15%
RV between £20,001 and £99,999 Medium 12.5% 17.5% 20% 25% 25%
RV over £100,000 Large 42% 32% 49% 16% 6%

If your bill is decreasing

Limit on reductions Property size 2017 to 2018 2018 to 2019 2019 to 2020 2020 to 2021 2021 to 2022
RV £20,000 or under Small 20% 30% 35% 55% 55%
RV between £20,001 and £99,999 Medium 10% 15% 20% 25% 25%
RV over £100,000 Large 4.1% 4.6% 5.9% 5.8% 4.8%

Transitional relief - extension of relief 2022 to 2023

Transitional relief was introduced in relation to the 2017 Revaluation to help ensure large changes to rates bills were phased in.

At the budget in 2021 government announced an extension of Transitional relief as a temporary measure for 2022-2023. This discretionary scheme will ensure eligible properties receive the same level of protection they would have received had the statutory transitional relief scheme extended into 2022 to 2023.

The main key difference is that this scheme only applies to properties with a rateable value up to and including £100,000 based on the value shown for 1 April 2017 or the substituted day in the cases of splits and mergers.  For the avoidance of doubt, properties whose rateable value is £100,000 or less on 1 April 2017 (or the day of merger) but increase above £100,000 from a later date will still be eligible for the relief.

Find out more about the extension of Transitional Relief 2022 to 2023 and what information you need to declare to be awarded this relief.

Unoccupied relief

Business rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period rates are payable in full.

Some unoccupied properties may be exempt from a charge, they are:

  • Properties with a rateable value less than £2,900, effective from 1 April 2017
  • Occupation prohibited by law
  • Vacant due to action taken on behalf of the Crown
  • Listed buildings
  • Ancient monuments
  • The ratepayer is a charity and the property’s next use will be wholly or mainly for charitable purposes
  • Owner is entitled to possession only in his capacity as personal representative of a deceased person
  • Insolvency and debt administration
    • Bankruptcy order in respect of the ratepayer or their estate
  • The ratepayer is a company in administration, in liquidation, or subject to winding-up order
  • The ratepayer is the ratepayer because they are a trustee under a deed of arrangement

Find out more about unoccupied relief

There also has been several reliefs and discounts in response to the COVID-19 pandemic.  

COVID-19 Additional Relief

On 25 March 2021 the government announced a new COVID-19 Additional Relief Fund of £1.5 billion. The fund is available to support those businesses affected by the pandemic but are not eligible for existing support linked to business rates. 

Find out more about COVID-19 Additional Relief

Expanded Retail Discount 2021 to 2022

At the Budget on Wednesday 3 March 2021 the Chancellor announced that the government would provide, as a temporary measure for 2021 to 2022, additional business rates support for eligible retail, hospitality and leisure businesses in England occupying a qualifying property. This is an extension of the discount scheme implemented in 2020 to 2021 with some amendments to the previous scheme.

The discount scheme will provide 100% relief on your bill for the first three months, from 1 April 2021 to 30 June 2021, and then the relief will be at 66% for the remaining period, from 1 July 2021 to 31 March 2022.

Expanded Retail Discount 2021 to 2022

Nursery (childcare) Discount 2021 to 2022

At the Budget on Wednesday 3 March 2021 the Chancellor announced that the government would provide, as a temporary measure for 2021/22, the Nursery (childcare) Discount Scheme based on the 2020 to 2021 scheme.

This is for eligible properties which are occupied by providers on Ofsted’s Early Years register and which are wholly or mainly used for the provision of the Early Years Foundation Stage.

The discount scheme will provide 100% relief on your bill for the first three months, from 1 April 2021 to 30 June 2021, and then the relief will be at 66% for the remaining period, from 1 July 2021 to 31 March 2022.

Nursery (childcare) Discount 2021 to 2022

This page was last updated on 26 April 2022

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