Discounts for business rates
Various reductions from business rates are available.
- Part occupied properties (Section 44a rate relief)
- Small business rate relief
- How much relief is awarded?
- Mandatory relief for registered charities
- Mandatory relief for community amateur sports clubs (CASCs)
- Discretionary Rate Relief
- Rural rate relief
- Hardship relief
- State aid
- Retail, Hospitality and Leisure (RHL) relief 2023/24
- Grant approval
Where a property is temporarily part occupied/empty and cannot be split by the Valuation Office Agency you may be able to apply for a short-term reduction on the vacant part of the premises.
The empty part will benefit from a three month exemption from rates (extending to six months for industrial premises). Once this period has passed a full charge will be due, regardless whether the affected area remains empty.
Please apply in writing/email to the Business Rates team providing the following:
- A plan clearly indicating the occupied/empty part of the premises (to scale)
- The time period requested
- The nature of the business
- The reason why part of the premises have been vacated
- Whether the non-use of the vacant area is part of normal business practice (such as a year refurbishment)
- Whether the non-use of the vacant area is by choice or enforces by an external factor beyond the business's control
- Any exceptional or extenuating circumstances
Upon approval the Valuation Office Agency will assess the rateable values of the occupied/empty parts of the premises.
Small business rate relief is available for ratepayers who pay an occupied non-domestic rate charge on properties which have a 2017 and 2023 rateable value of less than £51,000.
You do not need to be running a business to qualify. If you own a beach hut or caravan that is rated for non-domestic rates you can still apply.
Empty properties and organisations in receipt of a mandatory relief (such as charity or rural rate relief) are not eligible for the scheme.
For 2023/24 your bill will be calculated using the lower multiplier of 0.499 automatically (the standard multiplier is 0.512).
Additional relief is available if the rateable value is below £15,000. To be eligible for the relief at your sole or main address you must occupy either:
- One property
- One main property and other additional properties providing those additional properties each have a 2023 rateable value below £2,900; and
- The combined rateable value of all occupied properties does not exceed £19,999
Where more than one property is occupied small business rate relief can only be awarded at the main address (i.e. the property with the largest rateable value). It cannot be awarded at the additional properties as well.
The additional relief is based on the rateable value of your property. Since 1 April 2017 this has been as follows:
|Rateable Value||Relief awarded|
|Up to £12,000||100%|
|Between £12,000 and £15,000||The amount of relief is reduced on a sliding scale from 100% to 0%|
For rateable values over £12,000 the amount of relief will decrease by 1% for every £30 of rateable value of £12,000 to £15,000. A table is attached.
Change in circumstances
You must contact this office if:
- The rateable value of any property in another Council area increases
- You occupy a property which is not mentioned in your previous application
A property that is occupied by a charity (or trustee of a charity) and used for charitable purposes will qualify for 80% mandatory relief.
In order for any application for mandatory relief to be considered the following must be noted:
- The property must be occupied by the charity (or charities) applying for the relief, rather than a third party company operating on behalf of the charity.
- The purpose of the property must be in order to advance the charity's aims and objectives.
- A substantial part of the premises (more than 50%) must be wholly or mainly used for charitable purposes.
- The main purpose of the property must not be to generate profit, even if that profit is then paid directly to a charity (see Exception below).
- Exception - with charity shops the majority of goods available for sale must be donated and the proceeds of sale of such goods must be applied for the purposes of the charity.
Please Note - in order to verify the premises are being used in accordance with the above criteria it may be necessary for a council inspector to visit the premises to ensure applications are made correctly.
A property that is used by a community amateur sports club (CASC) will qualify for 80% mandatory relief.
To apply please forward a copy of your registration letter from HM Revenues and Customs.
If you are interested in becoming a CASC and would like to know more please see the external link.
This will take you directly to the HM Revenues and Customs website and will provide any details you may need to become a CASC.
From April 2011 applications for discretionary reliefs will be considered by the Grants and Concessions Panel.
The Grants and Concessions Panel will meet four times a year to consider applications. The panel will consist of six District Council members and be chaired by an Executive member.
From 1st April 2012 discretionary rate relief is available to any local ratepayer in addition to registered charities and not-for-profit organisations.
Each application is viewed on its own individual merits. General guidelines are as follows:
- The application must be reasonable
- Granting the relief should be in the interests of the Council Tax payers of the district
- Granting of the relief must not transgress state aid rules
- Any application must be for a finite period only
Considerations taken by the Grants and Concessions Panel include:
- Whether the organisation can demonstrate financial need
- Whether the Council provides other support to the organisation whether financial or otherwise
- Whether the organisation can demonstrate that awarding the relief will be in the interests of the council tax payers of the district and support the Council's Grants and Concessions policy
- If the organisation ceased to exist what would the impact be on the Council of local people?
If you wish to apply, please apply in writing or email providing:
- Reasons for the application
- Any evidence of the circumstances that have led to the application
- Details of any special, exceptional or extenuating circumstances that may apply
- Any other supporting evidence as appropriate
Rate Relief is available to certain businesses that operate within a rural settlement area.
The Government has designated areas within 65 of the 68 parishes in our district as rural for the purposes of Business Rate Relief. The only parishes excluded are Chichester City, East Wittering and Midhurst.
Rural businesses are encouraged to apply for 100% mandatory rural rate relief for occupied properties with certain criteria:
- Village shops and post offices with a rateable value of up to £8,500, provided they are the only such village shop or post office within that rural settlement area. To be considered eligible as a general store the business must consist wholly or mainly for the retail sale of both food for human consumption (excluding confectionery) and general household goods.
- Public houses and petrol filling stations with a rateable value up to £12,500 provided they are the only such public house or petrol station within that rural settlement area. To be considered eligible as a public house the premises must be on license (within the meaning of the Licensing Act 1964, other than Part 1 V license within the meaning of the Act). To be considered eligible as a petrol station the premises must be where petrol or other automotive fuels are sold retail to the general public for fuelling motor vehicles intended or adapted for use on roads.
If you wish to apply please complete the online application form or ring up the business rates team.
Up to 100% discretionary rural rate relief is available from Chichester District Council for sole village shops and post offices with a rateable value over £8,500 up to £16,500 where no other reliefs are available.
If you wish to apply please complete the online application form or contact the taxation team on 01243 534501.
Additional help with business rates may be available to ratepayers who are facing hardship.
Hardship relief is funded by the Council Tax payers of the Chichester District. Any application must therefore take the needs of the ratepayers of the district and how local people would be affected if relief was not awarded into consideration. In view of this hardship relief is awarded only in wholly exceptional circumstances.
Relief will only be granted for the period for which there is clear evidence of hardship for the ratepayer and normally for no longer than the financial year in which the request was made.
If you wish to apply please write to the business rates team providing details.
Awards for discretionary relief are required to comply with EU law on State Aid. In order to be eligible a declaration must be signed stating that the award of the relief, along with any other De Minimis State Aid being awarded in respect to your premises does not exceed €200,000 under the De Minimis Regulations EC 407/2013.
The property must be wholly or mainly used as a retail, hospitality or leisure business open to the public. Qualifying businesses are eligible for 75% rate relief off their business rates bills. There is a maximum award or £110,000 per business (not per property)
Where a business occupies multiple premises, the £110,000 limit is spread across all premises. Premises cannot get up to £110,000 in respect to each property. This includes where a business has a qualifying connection with another business (such as a parent/subsidiary business, or holding company).
Under no circumstances can businesses exceed the £110,000 cash cap across their business premises in England.
Please also email Taxation if:
- If a business has been awarded retail relief in Chichester for 2023/24 and they believe they will exceed the £110,000 limit
- If a business occupies more than one qualifying property, they must declare to Chichester District Council they do not exceed the £110,000 limit.
- If a business chooses to opt out of the scheme. Please note that once the relief has been refused this decision cannot be reversed later.
Further information is available at 2023/24 Retail, Hospitality and Leisure Scheme
You will need to register first. You will need your Business Rates bill to hand.
If a business has been awarded retail relief in Chichester for 2022/23 and they believe they will exceed the £110,000 limit, please email email@example.com. Businesses can choose to opt out of the scheme. Please note that once the relief has been refused this decision cannot be reversed later.