Business rates relief

Business owners should note that non-domestic rates relief is granted as de minimis aid for State Aid purposes. There is currently a ceiling of 200,000 Euros (around £175,000, although exact amount will fluctuate) of de minimis aid that can be granted over any three year rolling period to any single undertaking.

For the purposes of this legislation a single undertaking includes all enterprises based in the UK having at least one of the following relationships:

  • one enterprise has a majority of the shareholders’ or members’ voting rights in another enterprise’
  • one enterprise has the right to appoint or remove a majority of the members of the administrative, management or supervisory body of another enterprise’
  • one enterprise has the right to exercise a dominant influence over another enterprise pursuant to a contract entered into with that enterprise or to a provision in its memorandum of articles of association’
  • one enterprise, which is a shareholder in or member of another enterprise, controls alone, pursuant to an agreement with other shareholders in or members of that enterprise, a majority of shareholders’ or members’ voting rights in that enterprise

If you consider that you, or any other company you have a single undertaking relationship with in the UK, have already received in excess of, or close to, this sum over the past three years you must declare this if applying for any exemption or relief.