Worthing Borough Council

Reliefs and Exemptions

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Lines open 9am to 5pm - Monday to Friday
Council Tax and Business Rates: 01903 221061
Housing and Council Tax Benefit: 01903 221062

revsbens@worthing.gov.uk

Charity Relief

Charities and Registered Community Amateur Sports Clubs are entitled to 80% relief from business rates on any non-domestic property that is either wholly or mainly used for charitable purposes (including charity shops) or as a Registered Community Amateur Sports Club. Councils have discretion to remit all or part of the remaining 20% of the bill on such properties.

Councils also have discretion to remit all or part of any rates bill in respect of property occupied by certain bodies not established or conducted for profit.

Transitional Arrangements

New transitional arrangements are in place to phase in the effect of significant changes in liability that may have arisen from the revaluation of non-domestic properties. These arrangements will continue until 31 March 2015.

For more information, please visit the ODPM internet site www.mybusinessrates.gov.uk

Small Business Rate Relief

From 1 April 2010 this is available at 50% for ratepayers occupying single properties with a rateable value up to £6,000, with relief declining in percentage terms on a sliding scale unitl it is 0% at £12,000.

The relief is only available to ratepayers with either:-

1. One property; or
2. One main property and other additional properties providing those additional properties have rateable values of less than £2,600.

The rateable value of the property mentioned in point 1 above, or the aggregate rateable value of all properties mentioned in point 2, must be under £18,000.

The scheme is funded through a supplement on the rate bills of those businesses not eligible for the relief.  The supplement is built into the standard non-domestic rating mulitplier.  However, ratepayers of eligible business properties with rateable values between £12,000 and £18,000 do not have to contribute towards the relief and will have their bills calculated using the lower small business non-domestic rating multiplier.

Ratepayers need only apply for the relief only unless their circumstances change.  An application for relief must be submitted in writing to the local authority within 6 months of the end of the valuation period to which it relates (i.e. currently before 1 October 2010).

Please also see the "Latest News" section concerning further changes from October 2010.

Part Occupied Property

The full charge is payable for properties that are partially occupied. However, there are exceptional circumstances when the Council may reduce the amount payable. Such exceptional circumstances include the inability to fully occupy due to a fire or flood.

If such circumstances relate to your property, please contact Customer Services using the link at the bottom of this page.

Hardship

The Council may, in exceptional circumstances, reduce or remit the charge payable if the ratepayer would sustain hardship and it is reasonable for the Council to allow thee reduction having regard to the interests of the Council Tax payers in the borough.

If such circumstances relate to your property, please contact Customer Services using the link at the bottom of this page.

Exemptions

Exempt properties are not shown in the Local Rating List and therefore have no liability for business rates. Such exemptions include agricultural land & buildings, fish farms, places of religious worship, open public places such as parks, property used for the disabled, property in enterprise zones etc.

Some properties may be exempt whilst they are empty.  For further details, please see the Empty Rates page.

If your property is used under such circumstances, you should contact the Valuation Officer for further information.

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