Transitional Arrangements

The Business Rates Valuation List is revalued every five years, the latest list started on 1st April 2005 and the next list is due on 1st April 2010. There is a transitional relief scheme to encompass properties that have been adversley affected by these revaluations.

There are limits on the percentage by which bills may increase or decrease each year. Special rules deal with changes in rateable values and the merger or splitting of existing properties.

Further information about transitional arrangements may be obtained by contacting us or from the  Communities and Local Government website (opens new window).

Unoccupied Property

Rating Non-domestic properties which are unoccupied may be liable to empty property rates. Rates are charged at 100% of the full rate bill or of the transitional bill where the transitional arrangements apply.

Please see the empty rates page for further information and details on exemptions and the new charges from 01/04/08.

 
Charitable and Discretionary Relief

Charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes. Relief is given at 80% of the full rate bill or of the transitional bill where the transitional arrangements apply.
 
Waveney District Council has the discretion to remit all or part of the remaining 20% of a charity's bill on such property.

Waveney District Council also has the discretion to remit all or part of any rate bill in respect of property occupied by certain bodies not established or conducted for profit.

For more information and an application form, contact us

or: 

• Online Application Form for Business Rate Relief for Charities, Other not for Profit Organisations and C.A.S.C.s (opens new window)

Community Amateur Sports Clubs (CASC)

In the recent Local Government Act, the Government announced that CASCs would be entitled to a minimum of 80% mandatory rate relief. Waveney District Council then has the power to award up to a maximum of 20% discretionary rate relief. This change takes effect from 1 April 2004.

To be considered for this relief, organisations must first register with the Inland Revenue. Full information can be found at the Inland Revenue website (opens new window) :

If you are already registered as a CASC, contact us now to apply for your rate relief.

• Online Application Form for Business Rate Relief for Charities, Other not for Profit Organisations and C.A.S.C.s (opens new window)

Rural Rate Relief

Occupiers of certain types of businesses which are located in rural settlements are entitled to a minimum of 50% rate relief.

The business types included in this scheme are :

• Post Offices
• General Stores
• Public Houses
• Petrol Filling Stations
• Food Stores

To qualify for this relief, the business must be located in a qualifying rural settlement .

To check your eligibility contact us now.

• Online Application Form for Rate Relief for Businesses in Rural Areas (opens in new window)

Relief is given at 50% of the full rate bill or of the transitional bill where the transitional arrangements apply. Waveney District Council has discretion to remit all or part of the remaining 50%.

We also have the discretion to remit all or part of the rate bill on other property in a settlement on the rural settlement list if the rateable value is £12,000 or less and we are satisfied that the property is used for a purpose which benefits the local community.

Help for New and Expanding Businesses

Waveney District Council offers a number of services to new and expanding businesses in the district. For more information, contact the Council's Economic Regeneration Team on 01502 523219.


Hardship Relief Application

Any business can apply for hardship relief provided they can show the following:-

• The business would suffer hardship if relief was not granted AND
• It is in the interests of Council Tax payers for relief to be granted

A hardship relief application needs to be supported by current trading figures as well as previous audited accounts or accounts accepted by the Inland Revenue. In assessing an application regard will be had to employment issues for your or any related business and the impact that the loss of your business would have on the local area.

Please note that as this is a discretionary power, there is no formal appeal process against the Council’s decision. We will, however re-consider our decision in the light of any additional points you wish to make.

• Online application for business rates hardship relief (opens new window)

For more information contact us using the details below:

E-Mail: brates@waveney.gov.uk
Telephone: 01502 523280
Fax: 01502 523310
Post: Waveney District Council, Revenues and Benefits, PO Box 96, Lowestoft, NR32 1HW