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.