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Small business rates and empty property relief

Small business rates relief

A property with a rateable value of less than £18,000 may be eligible for 'Small Business Rates Relief'.

  • Properties with a rateable value of up to £6,000 will get 100% rate relief.
  • For properties with a rateable value from £6,001 up to £12,000 this relief will decrease on a sliding scale and will be calculated using the small business non-domestic multiplier.
  • Properties with a rateable value from £12,001 up to £17,999 will have their bills calculated using the small business non-domestic rating multiplier of 48.4p.

If more than one property is owned within England the combined rateable value of the properties must not exceed £18,000 and any additional properties must have a rateable value of less than £2,600 in order to qualify on the higher value property.

To apply complete the small business rates relief application form available online or via Revenue Services.

Empty property relief

Empty properties may be eligible for rate relief in the following circumstances:

  • properties where the rateable value that does not exceed £2,599
  • certain types of industrial properties eg factories, warehouses
  • properties where occupation is prohibited by law eg by Health and Safety legislation
  • properties empty due to action taken by the Crown, or by any public or local authority, either to prevent occupation or to acquire the property eg a compulsory purchase order has been made
  • listed buildings or those subject to a preservation order
  • properties where the person is liable only in his/her capacity as a personal representative of a deceased person, a liquidator or a trustee under a deed of arrangement
  • properties where the person entitled to possession is the subject of insolvency proceedings

All exempt properties are inspected and renewal applications are sent regularly.

To apply for empty property relief:


Write to: Revenue Services, PO Box 2, Middlesbrough House, 50 Corporation Road, Middlesbrough, TS1 2YL