Small Business Rate Relief is available at 50% for ratepayers occupying single properties with a rateable value up to £5,000, with relief declining in percentage terms on a sliding scale until it is 0% at £10,000.

The relief is only available to ratepayers with either

(a) one property, or

(b) one main property and other additional properties providing those additional properties have rateable values less than £2,200.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £15,000 outside London or £21,500 within London

The scheme is funded through a supplement on the rate bills of the businesses not eligible for the relief. The supplement is built into the standard non-domestic rating multiplier. However, ratepayers of eligible business properties with rateable values between £10,000 and £15,000 (£21,500 within London) do not have to contribute towards the relief and will have their bills calculated using the lower small business non-domestic rating multiplier.

Ratepayers with beach huts are eligible to apply for the Small Business Rate Relief.

If either of the relevant changes do occur, you must notify the Council of the details within four weeks of that change, starting on the day after the change occurred.

These changes are:

• Increase in the rateable value of a property occupied by you which is not in the Tendring District - these changes must be notified in writing.
• If you occupy any other non-domestic property not mentioned in your original application form for Small Business Rate Relief - these changes will have to be notified through a fresh application.

Changes notified after four weeks can only be considered from the date of application.

Ratepayers have until 30 September 2010 to make an application for relief in respect of the financial year 2007/08 onwards.

Small Business Rates Relief Application Form 1/4/2007 to 31/3/2010

Guidance Notes for Completing Small Business Rates Relief Application Form

What is a hereditament?

Reference is made in the application form to a 'hereditament'. Section 115 (1) of the General Rate Act 1967 defines a hereditament as being 'a property which is or may become liable to a rate, being a unit of such property which is, or would fall to be, shown as a separate item in the valuation list'.