Revaluation 2023 and Transitional Arrangements (2023)
All rateable values are reassessed at a general revaluation. The next revaluation will come into place on 1 April 2023. Revaluations make sure each ratepayer pays their fair contribution and no more, by ensuring that the share of the national rates bill paid by any one ratepayer reflects changes over time in the value of their property relative to others.
A transitional relief scheme limits changes in rate bills as a result of the (2023) revaluation. Under the transitional scheme, limits continue to apply to yearly increases until the full amount is due (rateable value times the appropriate multiplier). The scheme applies only to the bill based on a property at the time of the revaluation. If there are any changes to the property after (2023), transitional arrangements will not normally apply to the part of a bill that relates to any increase in rateable value due to those changes.
Changes to your bill as a result of other reasons (such as changes to the amount of small business rate relief) are not covered by the transitional arrangements. The transitional arrangements are applied automatically and are shown on the front of your bill. Further information about transitional arrangements and other reliefs may be obtained from your local authority or the website www.gov.uk/introduction-to-business-rates. More information on the (2023) revaluation can be found at www.gov.uk/introduction-to-business-rates/revaluation
At the Autumn Statement on 17 November 2022, the government announced a new transitional relief scheme. The scheme for 2023/24 will restrict increases in bills to 5% for business with small properties (up to and including £20,000 rateable value, 15% for rateable values between £20001 up to £100,000 and 30% for rateable values over 1000,000).
Business Rates discounts
Retail, Hospitality and Leisure Relief Scheme 2023/24
As per The Autumn Statement on 17 November 2022 (New Scheme published 21 December 2022). The 2023/24 Retail, Hospitality and Leisure Business Rates Relief Scheme
will provide to eligible occupied retail, hospitality and leisure properties in 2023/24 with a 75% relief up to a cash cap limit of £110.000 per business.
Read further guidance on this scheme on GOV.UK.
Supporting Small Businesses Relief
At the 2022 Autumn Statement the Chancellor announced that the 2023 Supporting Small Business (SSB) scheme will cap bill increases at £600 per year for any business losing eligibility for some or all Small Business Rate Relief or Rural Rate Relief at the 2023 revaluation. SSB was first introduced at the 2017 revaluation to support ratepayers facing bill increases greater than the Transitional Relief caps due to loss of Small Business Rate Relief or Rural Rate Relief.
For further guidance please visit GOV.UK.
Advice and support
Visit our Business page has more information about other types of support available.
Other types of Business Rates Relief
Your business property may qualify for relief on business rates, pdf read the Wychavon Guidelines for Awarding Rate Relief (246 KB) for supplementary information. See the range of reductions available below.
Business Rates is not be payable for the first three months that a property is empty. After the 3-month period, rates will be charged at 100% unless the property is exempt e.g. listed buildings, empty properties owned by charities and community amateur sports clubs. Some properties are eligible for extended empty property relief, find out more about exempted buildings and empty buildings relief on GOV.UK.
Partially empty property
If only part of the premises is being used it may be possible to reduce the amount of business rates that are paid.
The relief would stop if:
- the unoccupied part becomes occupied
- the property becomes completely unoccupied
If you wish to claim or inquire about this relief you should contact us immediately, and we will arrange for one of our Visiting Officers to visit your premises.
Small Business Rate Relief
- To qualify your property's rateable value must be less than £15,000
- Your business only uses one property - you may still be able to get relief if you use more
Qualifying businesses with a rateable value of £12,000 or below currently get 100% relief. This relief will decrease on a sliding scale for rateable values between £12,000 to £15,000. In addition, such businesses will have their bill calculated using the small business rates non-domestic rates multiplier.
Qualifying businesses with a rateable value between £15,001 - £51,000 will have their bill calculated using the small business rates non-domestic rates multiplier.
pdf If you wish to apply, complete the Application for Small Business Rate Relief (178 KB)
Rural Rate Relief
Businesses in a Rural Settlement could qualify for Mandatory or Discretionary Rural Rate Relief on their Non Domestic Rates bill.
A list of the areas that are designated Rural Settlement list is available on our website or in our contact centres at Pershore, Evesham and Droitwich. pdf View Rural Settlement list (196 KB)
Mandatory Rural Rate Relief
To qualify for 100% Mandatory Rural Rate Relief, your business premises must:
- be within the boundaries of a qualifying rural settlement.
- have a rateable value of not more than £8,500 in the case of a Post Office, general store or food shop.
- have a rateable value of not more than £12,500 in the case of a public house or petrol filling station.
- be used in whole or in part, as a general store, Post Office or both, or as a public house, food shop or petrol filling station.
- be either the only general store, the only Post Office, the only public house or the only petrol filling station in the rural settlement.
pdf Download Mandatory Rural Rate Relief application form (143 KB) .
Discretionary Rural Rate Relief
We may grant up to 50% relief to any general store, food shop, Post Office, public house or petrol filling station which does not qualify for the Mandatory Rural Rate Relief.
- A business can apply for Discretionary Rural Rate Relief of 50% provided that it:
- is within the boundaries of a qualifying rural settlement.
- has a rateable value of less than £16,500.
- is used for purposes which are of benefit to the local community, and
- is reasonable for us to make such a decision having regard to the interests of persons liable to pay Council Tax set by it.
pdf Download the Discretionary Rural Rate Relief application form (146 KB) .
Charitable and Discretionary Relief
Registered charities, charitable organisations and Community Amateur Sports Clubs (CASC's) are entitled to relief from 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. We have the discretion to give a further 20% relief on the remaining bill depending upon what the premises are used for.
- We also have the discretion to give up to 50% discretionary relief on all or part of any rate bill for property occupied by certain non-profit making organisations for example; sports clubs, societies, village halls and youth associations.
pdf Download the Mandatory and Discretionary Relief application form. (113 KB)
You can get further information on Rate Relief by visiting the Business Rates page on the GOV.UK website.
Businesses may be entitled to a reduction from rates if they are suffering hardship and they can show that the local community would suffer a loss if the business was to close.
As each case needs to be determined on its merits you should contact us for further information.