Liverpool Direct National Non Domestic Rates Application For Small Business Rate Relief (Page 2 of 2) in pdf

Notes: This form may be used for a first application for Small Business Rate Relief or to make a new

application if you have taken up occupation of an additional property. Section 1 and Section 2 must be

completed for a first application in a valuation period and Section 3 for a fresh application.

The

appropriate part of the declaration must be completed and the part which is not applicable deleted.

A valuation period is the period of five years for which a local non-domestic rating list is in force (i.e. the

period between revaluations of non-domestic business premises) If you do not occupy any additional

properties then you will not need to apply for relief again in this valuation period.

Small business rate relief can only be claimed for one property. A first application for relief in a valuation

period in respect of a property should be made using Section 1 and 2 (Section 3 is not applicable) and all

properties in England occupied by the ratepayer must be listed. If you start to occupy a new property

after making an application but wish to continue receiving relief in respect of the same property, a fresh

application must be made by completing Section 1 and Section 3 (Section 2 need not be completed). It

should be noted that, for any particular day, the billing authority will disregard the occupation of an

additional property in England where –

(a) its rateable value shown in the local non-domestic rating list for that day is not more than £2,199; and

(b) the aggregate rateable value on that day of all the properties that you occupy in England is not more

than £21,499 (where the property for which relief is sought is situated in Greater London) or £14,999

(where the property for which relief is sought is situated outside Greater London).

Therefore, if you occupy more than one property, your entitlement to relief is dependant on the rateable

values of the other properties you occupy. If you occupy properties in more than one area and the

rateable value of a property outside of the area of the billing authority granting the relief goes up, the

ratepayer must notify that billing authority of the increase. This does not require a fresh application

but must be done in writing.

If you are uncertain about which billing authority is responsible for the areas in which you occupy, you

should contact the authority which grants the relief.

The application must be signed by the ratepayer or a person authorised to sign on behalf of the

ratepayer. This means, where the ratepayer is –

(a) a partnership, a partner of that partnership

(b) a trust, a trustee of that trust;

In any other case, a person duly authorised to sign on behalf of the ratepayer.

If you match the above criteria, relief will be granted in accordance with the following table:

RV of property

Amount of Small Business Rate Relief

£1 to £4,999

50% relief and a lower non-domestic multiplier.

£5000 to £9,999

Relief reducing on a sliding scale of approximately 1% per £100 RV and a lower

non-domestic multiplier.

£10,000 to £14,999

Lower non-domestic multiplier.

If you think that you may be eligible to receive Small Business Rate Relief please complete this application

form as soon as possible and return it to the address noted below.

Applications will be accepted up to six months prior to the start of the financial year and up to six months

after the end of the financial year. If your rateable value is altered to fall within the above ranges and is

effective from 1 April of the relevant year. We will also accept an application from you if it is received prior

to six months after the date of notification of the alteration.

You can hand this form in at any of our One Stop Shops, or post it to

Business Rates PO Box No 2012 Liverpool L69 2DX

or fax it to: 0151 225 3847

If you have any further enquiries please telephone 0151 225 3409

SBR Application form(4) 10.01.07

The City of Liverpool

Liverpool Direct National Non Domestic Rates Application For Small Business Rate Relief Page 2

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