Manchester City Council

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Business & investment Relief and exemptions

Important statement about new reliefs available from 2017

In his budget the Chancellor announced three new schemes of relief to support businesses,

  • Supporting Small Businesses;
  • New Business Rate Relief for pubs; and
  • New Discretionary Relief Scheme                                            

Supporting small businesses and new business rate relief for pubs
The government is still working on the operation of the new support and has not yet provided formal guidance to local authorities to enable us to deal with applications.

When we are provided with further guidance from government regarding the new relief schemes, we will aim to contact businesses directly who may be eligible to receive the support and invite them to apply. In addition full details and an application form will be available on the Council's website. Those qualifying for a relief will have the appropriate relief applied to their Business Rates account as soon as possible and where appropriate we will issue a new Business Rates bill. Payment should be made in accordance with the current Business Rates bill until advised otherwise.

New Discretionary Relief Scheme
The government has made a national discretionary business rate relief fund available of £300 million over four years from 2017/8 to support those businesses that face the steepest increases in their business rates as a result of the revaluation. Manchester City Council has received a grant allocation of £1,517,102 for 2017/18. The Council is responsible for designing a local scheme.

The Council is currently in the process of designing its scheme and is consulting with major precepting authorities and the combined authority. We will determine and award any exemption in accordance with the Department for Communities and Local Government consultation document on the design and implementation of the locally administered Business Rates Relief Scheme (March 2017) and subsequent letter of 28 April 2017.

When the Council agrees its new scheme we will aim to contact businesses directly who may be eligible to receive the support and invite them to apply. In addition full details and an application form will be available on the Council's website. Those qualifying for a relief will have the appropriate relief applied to their Business Rates account as soon as possible and where appropriate we will issue a new Business Rates bill. Payment should be made in accordance with the current Business Rates bill until advised otherwise.

Reliefs and exemptions

Occupied premises

Occupied premises may be eligible for certain reliefs including:

 

 

Unoccupied premises

When a non-domestic property becomes empty, there is no charge for the first three months, or six months in the case of industrial property. After this, the empty property will be charged at the full business rates. There are some exemptions from this such as listed buildings and properties with a rateable value of less than £2,900. 

Full list of exemptions for unoccupied property.

Partly-occupied premises

If only parts of your property are unoccupied, the Valuation Office Agency (VOA) may be able to value the unoccupied property separately. The rule about charging after three or six months will then apply to the unoccupied property. If the VOA can't value the unoccupied parts separately, you may still be able to claim some relief under Section 44a of the Local Government Finance Act 1988, which deals with relief on part-occupied properties.

National Non-Domestic Rates Policy document - areas of local discretion April 2016

Other sources of support

Business and inward investment have a big part to play in the successful future of our city and we also support business directly though our partners. The Business Growth Hub provides information about support for business.

 

 

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