© South Ribble Borough Council 2019

 

Other types of rate relief

 

Partly-Occupied Property Relief

A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, the local authority has discretion in certain cases to award relief in respect of the unoccupied part.

 

Charity and Community Amateur Sports Club Relief

Charities and registered Community Amateur Sports Clubs are entitled to 80% relief where the property is occupied by the charity or the club, and is wholly or mainly used for the charitable purposes of the charity (or of that and other charities), or for the purposes of the club (or of that and other clubs). South Ribble Borough Council has discretion to give further relief on the remaining bill in accordance with our Discretionary Rate Relief Policy (see below).

 

Non-Profit Making Organisation Relief

South Ribble Borough Council has discretion to give relief to non-profit making organisations in accordance with our Discretionary Rate Relief Policy (see below).

 

Local Discounts and Hardship Relief

South Ribble Borough Council has discretion to give relief in specific circumstances and in cases of hardship in accordance with our Discretionary Rate Relief Policy (see below).

 

Rate Relief for businesses in rural areas

Certain types of properties in a rural settlement with a population below 3,000 may be entitled to relief. The property must be the only general store, the only post office or a food shop and have a rateable value of less than £8,500, or the only public house or the only petrol station and have a rateable value of less than £12,500. The property has to be occupied. An eligible ratepayer is entitled to relief at 50% of the full charge whilst the local authority also has discretion to give further relief on the remaining bill. Full details can be obtained from South Ribble Borough Council. South Ribble's rural settlement list is: Higher Walton, Coupe Green, Gregson Lane, Samlesbury and Cuerdale, Hutton, New Longton, Little Hoole and Walmer Bridge, Much Hoole.

 

State Aid

 

The award of such discounts is considered likely to amount to state aid. However it will be state aid compliant where it is provided in accordance with the De Minimis Regulations EC 1407/2013. The De Minimis Regulations allow an undertaking to receive up to €200,000 'de minimis' aid over a rolling three year period. If you are receiving, or have received, any 'de minimis' aid granted during the current or two previous financial years (from any source), you should inform the local authority immediately with details of the aid received.

For more information on all of the different types of rate relief, call 01772 625238 or 01772 625239.

 

2013 Discretionary Rate Relief policy here

2014 Discretionary Rate Relief policy here

Discretionary Rate Relief (Revaluation Relief) policy here

Discretionary Rate Relief (Retail Discount) policy here