Backdating Small Business Rates Relief

Paul Kelly ICHYB

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  • Jan 21, 2008
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    icanhelpyourbusiness.co.uk
    I am always surprised by not only the number of people who are unaware of SBRR and not registered for it.

    I think it is bad that councils do not just apply it and that it has to be claimed.

    Whilst discussing this with a client, it suddenly struck me that it could be possible to back claim SBRR, probably to 6 years, if relevant.

    Has anybody done this?

    For those who still don't know what SBRR is:
    You will not pay business rates on a property with a rateable value of £12,000 or less.
    For properties with a rateable value of £12,001 to £15,000, the rate of relief will go down gradually from 100% to 0%.
    Note: based on first property - more than one property and this changes.
     
    To add to the post, I believe you could even claim back to 2012!
     
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    It's £18,000 in Scotland and applies to multiple properties as long as their total NDR RV is less than £18,000. Can also be backdated by claiming.

    I agree that councils know who it applies to, so the actual act of claiming it seems like a bit of a waste of time, but, certainly in my council area, it only takes 2 mins online.
     
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    I am always surprised by not only the number of people who are unaware of SBRR and not registered for it.

    I think it is bad that councils do not just apply it and that it has to be claimed.

    Whilst discussing this with a client, it suddenly struck me that it could be possible to back claim SBRR, probably to 6 years, if relevant.

    Has anybody done this?

    For those who still don't know what SBRR is:
    You will not pay business rates on a property with a rateable value of £12,000 or less.
    For properties with a rateable value of £12,001 to £15,000, the rate of relief will go down gradually from 100% to 0%.
    Note: based on first property - more than one property and this changes.
    As a business rate advisor to the public i can tell you that the reason councils do not apply the relief automatically is because the occupier maybe occupying another commercial property elsewhere. The other reason is that the property maybe empty or became empty, and who then would inform the council. You can claim retrospectively up to 1st April 2017.
     
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