Rate Relief

Small Business Rate Relief

Ratepayers who are not entitled to another mandatory relief and who occupy a single property with a rateable value of up to £12,000 are eligible for Small Business Rate Relief.

Ratepayers will also qualify for Small Business Rate Relief if they occupy one property with a rateable value up to £12,000 and additional properties that each have a rateable value below £2,600; and the aggregate rateable value of all properties is below £18,000.  Relief is only available on the main property and not the additional properties.

Ratepayers whose rateable value is below £6,000 receive 50% relief, whilst those with a rateable value between £6,000 and £11,999 receive relief on a sliding scale which decreases by 1% for every £120 of rateable value. However, with effect from 1st October 2010 the maximum level of relief increased to 100% for properties with rateable values below £6,000 and tapered relief from 100% to 0% for properties with rateable values between £6,001 and £11,999. The new level of relief will be available until 31st March 2013.

Please complete and return a Small Business Rate Relief Form (PDF, 44KB). 

You must tell us if there has been a change in your circumstances, for example if you have occupied another property or if the rateable value of a property that you occupy that is not in Cheshire East, changes.

Charities and Non-Profit Making Organisations

Where a property is used for charitable purposes, by a registered charity, 80% mandatory rate relief will be given.

Cheshire East Council also have the discretion to award a further 20% relief.

Discretionary relief of up to 100% of the rates bill can be awarded to non-profit making organisations whose main objectives are charitable, religious, or concerned with education, social welfare, science, literature or fine arts.

Please complete and return a Charities Rate Relief Application Form (PDF, 122KB)

Sporting Organisations

Discretionary relief of up to 100% of the rates bill can be awarded.

Please complete and return a Sporting Organisations Rate Relief Application Form (PDF, 122KB) 

Community Amateur Sports Clubs

Community Amateur Sports Clubs have now been brought in line with registered charities and they will therefore be entitled to 80% mandatory relief and to be considered for a further 20% discretionary relief.

Please complete and return a Amateur Sports Rate Relief Application Form (PDF, 122KB) 

Rural Rate Relief

Certain types of business that are in specified rural settlement areas are entitled to rate relief. If the rateable value of your property is below £8,500 and you run the sole general store, sole post office, or a food shop you may qualify. If you run the sole pub or petrol station and the rateable value of your property is below £12,500 you may also qualify. If the rateable value of your property is below £16,500 and the Council is satisfied that your business is of benefit to the community you may also qualify for relief.

Please complete and return a Rural Rate Relief Application Form (PDF, 201KB)

Relief for Part Occupied Property

Section 44a of the Local Government Finance Act gives Councils discretion to award relief if part of a property, that is included in the rating assessment, is temporarily not being used. Applications must be made in writing to the Business Rates Section.

Hardship Relief

Hardship relief is available to ratepayers whose circumstances have become so severe that not granting relief may cause unnecessary hardship - either financially or otherwise.

Cheshire East Council can only grant hardship relief if it is satisfied that;

• The ratepayer would sustain hardship if the Authority did not do so; and
• It would be reasonable to do so, having regard to the interests of persons subject to its Council Tax.

Please complete and return a Hardship Relief Application Form (PDF, 82KB) . Please note that you will need to include your previous two years audited accounts and current bank statements with your application.

Local Discretionary Relief

Cheshire East Council has the discretion to award up to 100% rate relief where it is in the Council Tax payer’s interests to do so.  All applications are considered on a case by case basis.  Applications must be made in writing.  Please send us full details of your claim along with any documentary evidence that will support your application.