Reliefs available to ratepayers on business rate bills in England
Business rates: Reliefs and grants (383 KB , PDF)
This research briefing summarises existing mandatory reliefs from business rates, and current and recent temporary relief schemes, in England.
Business rates are a property tax paid by occupants of non-domestic properties. The basic rates bill is determined by multiplying the rateable value of a property (a ‘hereditament’ or ‘heritage’) by the ‘multiplier’. Properties’ rateable values are set by the Valuation Office Agency in England and Wales, the Assessors in Scotland, and Land and Property Services in Northern Ireland.
The Commons Library research briefing Business rates contains more information on the operation of the business rates system.
Ratepayers may be eligible for one or more of many mandatory and discretionary reliefs on their bill. In England, billing authorities (district and unitary councils) are responsible for deciding whether ratepayers are entitled to any reliefs. Ratepayers can appeal against the billing authority’s decision. If the occupier of the property changes, the entitlement to business rate relief may also change.
Business rates are entirely devolved to Scotland, Wales and Northern Ireland. The devolved administrations are responsible for setting mandatory reliefs.
The UK Government website provides a list of reliefs available in England. The devolved administrations provide equivalent lists for Scotland, Wales, and Northern Ireland.
Billing authorities were also responsible for distributing some of the support grants available to businesses during the Covid-19 pandemic. The eligibility criteria for many of these grants related to the rateable value of a business’s property. As with reliefs, billing authorities were responsible for deciding on businesses’ eligibility for these grants.
This research briefing provides details of the various grant schemes operating in England in 2020/21 and 2021/22. Similar schemes operated in Scotland, Wales and Northern Ireland.
Business rates: Reliefs and grants (383 KB , PDF)
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.
This Library briefing gives an overview of how the profits from North Sea oil and gas production are taxed, and how the fiscal regime has been reformed in recent years.
A briefing paper which "maps" (or summarises) the main elements of the United Kingdom's uncodified constitution.
