All business properties in England occupied by the ratepayer must be listed in this application.
It should be noted that, for any particular day, the billing authority will disregard the ratepayer’s occupation of an additional property in England where:-
(a) The rateable value of each additional hereditament* in the local non-domestic rating list for that day is not more than £2,599; and
(b) The aggregate rateable value of all hereditaments* the ratepayer occupies, including the hereditament* for which the relief is requested is not more than £17,999.
* A hereditament is a property on which business rates are payable.
If you receive Small Business Rate Relief and subsequently occupy a second property you must notify the Council’s business rate section immediately.
This application must be completed by the ratepayer or a person authorised to sign on behalf of the ratepayer. This means, where the ratepayer is:-
- a partnership, a partner of the partnership;
- a limited company, a director of that limited company
- a trust, a trustee of that trust
- and in any other case a person duly authorised to sign on behalf of the ratepayer.
Please state in which capacity you are completing this application.