Business Rate relief

If you feel you are eligible for any of the schemes on this page please complete the application form below to apply for business rate relief online. Please note, it is not possible to apply online for Newspaper relief, please ask us to send you an application form.

Apply for Business Rates Relief

If you occupy one business rate property you may be eligible for small business rate relief, depending on the rateable value, see below.

If you occupy more than one property, but the total rateable value of all  these properties is less than £20,000 (£18,000 prior to 1st April 2017) and the second or subsequent properties have rateable value(s) of less than £2900 (£2600 prior to 1st April 2017)

  

Rateable Value (RV) of property

  
  

Amount of small business rate relief

  

Up to £12,000

(£5,999 prior to 1 April 2017)

100% relief

£12,001 to £14,999

£6,000 to £11,999 prior to 1 April 2017)

Relief is awarded on a sliding scale from 100% to 0%; 1% for every £30 of rateable value

(Relief reducing on a sliding scale of 2% per £120 RV and a lower multiplier of 48.4p prior to 1 April 2017)

Properties up to £51,000

(£12,000 to £17,999 prior to 1 April 2017)

Relief is awarded using the small business multiplier.

 

Applications made from 1 October 2017; the earliest date to be eligible for relief is 1 April 2017.

You do not qualify if your property is empty.

If you receive small business rate relief you must notify us of certain changes in circumstances. The changes which should be notified are;

(a) the ratepayer taking up occupation of an additional property, and

(b) an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief.

Retaining small business rates relief when taking on an additional property

With effect from 1 April 2014 ratepayers receiving Small Business Rate Relief that take on an additional property which would currently disqualify them from receiving relief, will continue to receive their existing relief for 12 months. For example, if you occupy another property with a rateable value of £2,899 (£2600 prior to 1 April 2017) or above or occupy another property with a rateable value below £2,899  (£2600 prior to 1 April 2017) but the combined rateable value totals above £19,999.

The government will introduce a £1,500 discount for office space occupied by local newspapers, up to a maximum of one discount per local newspaper title and per hereditament, and up to state aid limits, for 2 years from 1 April 2017. If you wish to apply for this relief please ask us to send you an application form, please note the online application form is not available.

The following properties will be eligible to receive 100% rural rate relief from 1 April 2017. Prior to 1 April 2017 they were eligible to receive 50% mandatory rural relief and discretionary rural rate relief could be applied and the application considered by Cornwall Council using the Discretionary Rate Relief Guidelines.              

  

Description 

  

Sole Post Office

  

Sole general store

  

Food Shop

  

Sole pub

  

Sole petrol Station

Rateable   value

Less than £8,500

Less than £8,500

Less than £8,500

Less than £12,500

Less than £12,500

 

Cornwall Council also has the discretion to give rate relief of up to 100% on any other business in a rural village with a rateable value of less than 16,500, if it is satisfied that the business is of benefit to the community, whilst having regard to the interests of all its council tax payers. 

Cornwall Council maintains a list of rural settlements areas, which is reviewed on an annual basis. The current lists of areas effective from 1 April 2016 are shown in the rural boundaries document.

The relief given is subject to state aid de minimis levels in the normal way.

Registered charities or trustees for a charity are entitled to 80% rate relief on any non-domestic property that is wholly or mainly used for charitable purposes.

Community Amateur Sports Clubs (CASC)

A registered Community Amateur Sports Club is entitled to 80% Mandatory rate relief

To qualify as a CASC a sports club must:

  • 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 sports.

In order to be entitled to this relief the organisation must be registered as a CASC through the HM Revenues and Customs website by calling the Inland Revenue Sports Club Unit on 0131 777 4147. For more information regarding Community Amateur Sports Clubs please visit the HMRC's CASC webpage.

Discretionary Relief and Hardship relief

Please refer to Cornwall Council’s current discretionary rate relief guidelines for details of organisations that may be eligible to receive discretionary rate relief which if also eligible for mandatory relief may be in addition to this.

The guidelines also give details on hardship relief.