Tendring District Council | Reliefs and exemptions

Small business rate relief

You may be entitled to a reduction of your Business Rates if your Business occupies a Non-Domestic Rated property. Rate payers who are eligible for the scheme can apply by completing our online application form.

Small Business Rate Relief online application form

Small business rate relief scheme with effect from 1 April 2017

Eligible rate payers with a rateable value of £12,000 or below will receive 100% relief.
If eligible rate payers have a rateable value between £12,001 and £15,000, relief will be available on a sliding scale from 100% to 0%, where every £30 rateable value equates to 1%.
Eligible rate payers with a rateable value between £15,001 and £50,999 will have their rates liability calculated using the small business non-domestic rating multiplier only.
Additional properties with a rateable value up to £2,899 are disregarded in considering entitlement to small business rate relief. However the aggregate total of all properties must not exceed £19,999.

Rateable value	Percentage reduction
under £12,000	100%
£12,600	80%
£13,200	60%
£13,800	40%
£14,400	20%
over £15,000	0%

Small business rate relief scheme with effect up to March 2017

Small business rates relief can be backdated to 1 April 2012 if eligible.

Eligible rate payers with a rateable value of £6,000 or below will receive 100% relief.
If eligible rate payers have a rateable value between £6,001 and £12,000, relief will be available on a sliding scale from 100% to 0%, where every £60 rateable value equates to 1%.
Eligible rate payers with a rateable value between £12,001 and £17,999 will have their rates liability calculated using the small business non-domestic rating multiplier only.
Additional properties with a rateable value up to £2,599 are disregarded in considering entitlement to small business rate relief.

Exempt properties (unoccupied)

The following list of properties including in the rating list can be exempt from payment when they are unoccupied and empty.

(a) which, subject to regulation 5, has been unoccupied for a continuous period not exceeding three months;

(b) which is a qualifying industrial hereditament that, subject to regulation 5, has been unoccupied for a continuous period not exceeding six months;

(d) which is kept vacant by reason of action taken by or on behalf of the Crown or any local or public authority with a view to prohibiting the occupation of the hereditament or to acquiring it;

(e) which is the subject of a building preservation notice within the meaning of the Planning (Listed Buildings and Conservation Areas) Act 1990(2) or is included in a list compiled under section 1 of that Act;

(f) which is included in the Schedule of monuments compiled under section 1 of the Ancient Monuments and Archaeological Areas Act 1979(3);

(g) whose rateable value is less than £2,900;

(h) whose owner is entitled to possession only in his capacity as the personal representative of a deceased person;

(i) where, in respect of the owner's estate, there subsists a bankruptcy order within the meaning of section 381(2) of the Insolvency Act 1986(4);

(j) whose owner is entitled to possession of the hereditament in his capacity as trustee under a deed of arrangement to which the Deeds of Arrangement Act 1914(5) applies;

(k) whose owner is a company which is subject to a winding-up order made under the Insolvency Act 1986 or which is being wound up voluntarily under that Act;

(l) whose owner is a company in administration within the meaning of paragraph 1 of Schedule B1 to the Insolvency Act 1986 or is subject to an administration order made under the former administration provisions within the meaning of article 3 of the Enterprise Act 2002 (Commencement No. 4 and Transitional Provisions and Savings) Order 2003(6);

(m) whose owner is entitled to possession of the hereditament in his capacity as liquidator by virtue of an order made under section 112 or section 145 of the Insolvency Act 1986.

Are you experiencing difficulties in renting your property?

If you are experiencing difficulties in renting/leasing your premises and would like the Council's assistance, please contact the Council's Economic Growth Team who may be able to assist with the marketing of the property - business.support@tendringdc.gov.uk

Further information can be obtained from the business rates team on 01255 686266 or by email business.rates@tendringdc.gov.uk

Mandatory relief

Charitable rate relief

Charities are entitled to mandatory rate relief from payment of the business rates on any non-domestic property that is wholly or mainly used for charitable purposes. Relief is given at 80 per cent of the bill. The Council also has the discretion to give further relief on the remaining bill.

Rate relief for sports clubs

This relief came into effect on 1 April 2004 and grants mandatory rate relief of 80% to sports clubs that have registered with the HM Revenue & Customs as Community Amateur Sports Clubs (CASCs).

Many amateur sports clubs can register as CASCs without making any changes to the way they operate. However, they must be able to satisfy the following:

Is membership of the club open to the whole community?
Are all the club's facilities available to members without discrimination?
Does the club's constitution prevent profits of the club being distributed amongst it's members?
Does the club provide facilities for and encourage participation in eligible sports?
Does the club's constitution provide that on dissolution of the club, any net assets are to be applied for approved sporting or charitable purposes?

You check to see if your sports club qualifies for registration with HM Revenues and Customs.

Should you apply for registration and be successful, please send documentary evidence to the following address with your account number. Your Business Rate bill will be adjusted to show the relief with effect from the date of registration.

Tendring District Council
Benefits and Revenues Service (NNDR)
88-90 Pier Avenue
Clacton
Essex
CO15 1TN

Rate relief for businesses in rural areas

This applies to business within rural settlements within the Tendring area. Businesses that qualify under this scheme from 1 April 2017 will receive 100% mandatory rate relief. Each business must be:

A sole shop, general store or post office with a rateable value of up to £8,500
Any food shop with a rateable value of up to £8,500 (catering premises are not included)
A sole petrol filling station or public house with a rateable value of up to £12,500

Full details can be found in the Council's policy.

Local Newspapers

There is a £1500 business rates discount for office space occupied by local newspapers in England up to a maximum of one discount per local newspaper title and per hereditament, and up to state aid limits, for two years from the 1 April 2017.

During the 2020 Spring Budget, it was announced that this discount has been extended for an additional 5 years up to 31 March 2025

Full Fibre infrastructure

There is a new 100% business rate relief for new full fibre infrastructure for a 5 year period from 1 April 2017.

Retail Discount

The 2018 Autumn Budget on 29 October announced a new Retail Discount of one third for occupied retail properties with a rateable value below £51,000 for two years.

In response to the Coronavirus, in the budget on 11 March the Government announced that the Retail Discount would increase to 100% and would be extended to include properties within the leisure and hospitality sectors. The Expanded Retail Discount applies to occupied retail, leisure and hospitality properties during the 2020/21 financial year. There will be no rateable value limit on the relief for 2020/21.

At the Budget on 3 March 2021, the Chancellor announced that the Government would provide additional business rates support for eligible retail, leisure and hospitality businesses for the 2021/22 financial year. The 100% Expanded Retail Discount would be continued for a 3 month period from 1 April 2021 to 30 June 2021. As of 1 July 2021 eligible properties will continue to receive the discount at a rate of 66%. There will be no rateable value limit on the relief for 2021/22.

Businesses may choose to opt out of this business rates support by notifying us of your request to refuse the support. Please note once you have opted out you cannot change your mind.

Nursery Discount

The Government announced on 18 March 2020 that a Nursery Discount of 100% relief would be available for properties occupied by providers on Ofsted’s Early Years Register and are wholly or mainly used for the provision of the Early Years Foundation Stage. There will be no rateable value limit on the relief.

At the Budget on 3 March 2021, the Chancellor announced that the Government would provide additional business rates support for eligible Nursery businesses for the 2021/22 financial year. The 100% Nursery Discount would be continued for a 3 month period from 1 April 2021 to 30 June 2021. As of 1 July 2021 eligible properties will continue to receive the discount at a rate of 66%.

Businesses may choose to opt out of this business rates support by notifying us of your request to refuse the support. Please note once you have opted out you cannot change your mind.

Discretionary relief

Tendring District Council has the discretion to give relief on all or part of any rate bill for property occupied by certain non-profit making bodies.

Hardship Relief

Tendring District Council can award up to 100% relief from Business Rates. We normally only do this in extreme cases of hardship and for businesses which are particularly important to the local community. This takes account of the fact that local Council Taxpayers will cover part of the cost of the relief.

In order for the Council to consider granting hardship relief, an application must be made in writing, including copies of fully audited accounts. Each case will be considered on its own merits.

Non rateable properties

Some land and property does not attract business rates. These are:

Agricultural land and buildings
Fish farms
Places of religious worship
Sewers and properties belonging to drainage companies
Parks
Properties used for disabled people. For example, training, welfare services, workshops
Air raid protection works
Swinging moorings
Road crossings over a river
Property in enterprise zones
Visiting forces

Partly occupied property relief (Section 44a)

A rate payer 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.

The council will consider written (including email) applications, together with a plan of your property with the area highlighted that you are temporarily not using.

You will need to state your reasons for the request and give an indication when you expect to fully use the property. Please provide a contact telephone number to arrange an inspection of the premises.

Successful applicants will receive a 3 month (or 6 month if industrial) exemption on the unoccupied part followed by 100% charge.

View the Council's discretionary rate relief policy

How to apply

To apply for any of the above reliefs or exemptions, please use the online form if one is available, or contact the Business Rate section on business.rates@tendringdc.gov.uk or 01255 686266 for further information.