Changes to Business Rates from 2018/19

Transitional Relief

Transitional Relief is proposed to continue into 2018/2019 For the same hospitality categories defined in 2017/18 with the exception of the renewable energy generation category. 

The Former Full Relief Properties 50% top up will not extend into 2018/19.

Find out more about Transitional Relief.

Eligibility to Transitional Relief is subject to compatibility with EU State Aid rules.

Fresh Start Relief

It is proposed that Fresh Start Relief will be expanded so that the relief can apply to all types of non domestic properties and the qualifying period that the properties must be empty before it is entitled to relief will halve from the current 12 months to 6 months. The level of relief is proposed to double from 50% to 100%.

Find out more about Fresh Start Relief.

Business Growth Accelerator (also known as New and Improved Properties)

A new Business Growth Accelerator has come into effect from 1 April 2018. Any existing property already in the valuation roll that is altered as a result of a material change on or after 1 April 2018 and where it has remained unoccupied since the alteration date could be entitled up to 100% relief for a maximum of 12 months.

Any new build property entered onto the valuation roll on or after 1 April 2018 could be entitled up to 100% relief for a maximum of 12 months.

Additionally any new build property entered into the valuation roll capable of occupation may attract relief until it becomes occupied.

Find out more about Business Growth Accelerator.

Relief for Day Nurseries

A new Day Nursery Relief is proposed. This will offer 100% relief for properties wholly or mainly used to provide day nursery care for pre-school children.

Find out more about Day Nurseries Relief.

Renewable Energy Generation Relief Properties

From 1 April 2018 it is proposed that the Hydro Generation Properties with a rateable value of up to £5 million will be offered 60% relief when used in the generation of renewable energy from water.

Further information on this, including how to apply will be provided soon. 

New Start Relief

New Start Relief ended on 31 March 2018 other than for properties that are already in receipt of the relief.