Some properties are eligible for business rates relief, depending on the type of business and how the property will be used.
To find out if you are eligible, email firstname.lastname@example.org.
UK subsidy allowance guidance
You are responsible for ensuring that any reliefs are claimed in line with the UK subsidy allowance. For more information, visit GOV.UK - UK subsidy control regime.
Small business rate relief
This is based on the rateable value of your business. It is aimed at helping small businesses that are not entitled to another mandatory relief.
You can get small business rate relief if you:
- use one business property in England with a rateable value less than £15,000
- use one main property in England and other additional properties, providing those additional properties each have a rateable value less than £2,900 and the rateable values of all the properties added together is less than £28,000. Only the main property will be eligible for relief (note - you will continue to get any existing relief for one year if you take on additional properties).
If you do not mention all the properties your business uses in your original application, your relief will be removed and you will need to re-apply.
If you use a property outside of the Enfield Council area and the rateable value increases, you must tell us within 4 weeks, or you may no longer receive rate relief. It is a criminal offence to give incorrect information.
Retail, hospitality and leisure relief 2023 to 2024
In the Autumn Statement 2022, the Chancellor announced a new business rates relief scheme for retail, hospitality, and leisure properties, worth an estimated £2.1 billion in 2023/24.
The 2023/24 Retail, Hospitality and Leisure (RHL) relief scheme will provide eligible, occupied, retail, hospitality, and leisure properties with 75% relief, up to a cash cap of £110,000 per business.
Under the cash cap, no ratepayer can in any circumstances exceed the £110,000 cash cap across all of their hereditaments in England. Where a ratepayer has a qualifying connection with another ratepayer, those ratepayers should be considered as one ratepayer for the purpose of the cash cap.
The RHL relief scheme guidance provides local authorities with information about the intended operation and delivery of the policy. The government anticipates that local authorities will include details of the relief to be provided to eligible ratepayers for 2023/24 in their bills for the beginning of the 2023/24 billing cycle. The government has published guidance setting out the eligibility criteria for the scheme.
If you are a new occupier or occupy a newly created property and think you are eligible, please email email@example.com.
Applications must be made within 6 months of the end of the financial year to which it relates, and we must receive it in sufficient time to enable a decision to be made.
If you do not think you are eligible for the 75% discount, you can choose to opt out from 1 April 2023. To opt out, email firstname.lastname@example.org. You must opt out before April 30, 2024.
Empty rate relief
Non-domestic properties that are empty get 100% empty rate relief for three months from the date on which they become empty and unoccupied. Industrial properties get six months empty rate relief.
Following this period, the full charge is payable unless the property is exempt from empty property rates.
Empty rate exemptions
A property qualifies for an empty rate exemption (no rates are payable while the property remains empty and unoccupied), in these circumstances:
- the rateable value is less than £2,900
- it’s a listed building
- occupation is prohibited by law
- the owner is entitled to possession only in their capacity as the personal representative of a deceased person
- the property is the responsibility of a liquidator, administrator or trustee in bankruptcy
- properties that are held by a charity and will be used for charitable purposes when next occupied
- properties that are held by a community amateur sports club and will be used for this purpose when next occupied
Relief for charitable organisations
Premises occupied by charities and wholly or mainly used for charitable purposes are entitled to a reduction in the rates payable. Relief is given at 80% of the rates bill (if applicable, after considering transitional arrangements).
If you consider that your organisation qualifies for charitable rate relief, please email email@example.com.
Discretionary rate relief
Enfield Council has discretion to remit all or part of the remaining 20% of the charity's bill. The council also has discretion to remit all or part of any rates bill in respect of property occupied by certain bodies not established or conducted for profit.
This approach of granting discretionary rate relief has regard to the impact of the council’s wider financial position and cost to Council Tax payers.
If you wish to apply for discretionary rate relief, please email firstname.lastname@example.org.
Heat network relief scheme 2023 to 2024
What is heat networks relief?
Heat networks take heat or cooling from a central source(s) and deliver it to a variety of different customers such as public buildings, shops, offices, hospitals, universities and homes. By supplying multiple buildings, they avoid the need for individual boilers or electric heaters in every building. Heat networks have the potential to reduce bills, support local regeneration and be a cost-effective way of reducing carbon emissions from heating.
Heat networks play an important role in decarbonising heat and support delivery of net zero commitments. They are uniquely able to unlock otherwise inaccessible large-scale renewable and recovered heat sources such as waste heat and heat from rivers and mines.
Which properties will benefit from the relief?
To be eligible for heat network relief, the hereditament must be:
- wholly or mainly used for the purposes of a heat network
- expected to generate heat from a low carbon source (irrespective of whether that source is located on the hereditament or on a different hereditament)
For more information, visit GOV.UK - business rates heat network relief: local authority guidance.