You can find out more about how we grant business rate exemptions and discounts in our Discretionary Rate Relief Policy here (pdf)
Retail, Hospitality and Leisure Business Rates Relief scheme
From 01/04/2026 Retail, Hospitality & Leisure (RHL) relief has been discontinued. RHL properties with a Rateable Value of under £500,000 are now given a permanent lower multiplier which is set 5p under the standard multiplier. Government guidance is more specific regarding qualification for the lower RHL multipliers. Please see the link: Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure - GOV.UK
Transitional Relief
Transitional relief limits how much your bill can change each year as a result of business rates revaluation. The latest revaluation came into effect on 1 April 2026. This means changes to your bill are phased in gradually, if you’re eligible.
You will get transitional relief if your property is in England and your rates go up by more than a certain amount.
For 2026/27 bills are limited (before any reliefs) to the following:
- rateable value up to £20,000 = 5%
- rateable value £20,001 to £100,000 = 15%
- rateable value over £100,000 = 30%
Please note some reliefs from 2025/26 are not included in the transitional calculation for 2026/27. For full details please see Business rates relief: Transitional relief - GOV.UK for further details.
We will adjust your bill automatically if the relief applies.
Further details are available on Gov.uk.
Supporting small business relief
Business Rates - Supporting Small Business Relief
Supporting Small Business Relief (SSBR) will help those ratepayers who, at the revaluation, are seeing large increases in their bills as a result of losing some or all of their Small Business Rate Relief or Rural Rate Relief, 40% Retail Hospitality and Leisure Relief and/or 2023 Supporting Small Business Relief.
If you are eligible, your bill will increase by no more than £800 or the percentage caps listed below (whichever is greater) for the 2026 to 2027 tax year:
- rateable value up to £20,000 = 5%
- rateable value £20,001 to £100,000 = 15%
- rateable value over £100,000 = 30%
This is compared to your bill in 2025 to 2026 and includes the following:
- any small business rate relief
- rural rate relief
- retail hospital and leisure relief
- 2023 supporting small business relief
This relief will be automatically applied to eligible accounts and therefore there is no formal application process. However if you do not receive the relief but believe you should have or have received the relief in error please contact business-rates@tamworth.gov.uk
Subsidy Control
The SSBR scheme is subject to the Minimal Financial Assistance thresholds under the Subsidy Control Act.
This means no recipient can receive over £315,000 over a 3-year period (consisting of the current financial year and the 2 previous financial years).
Any other subsidies claimed under the Small Amounts of Financial Assistance limit of the Trade and Cooperation Agreement should be counted under the £315,000 allowance.
Further information can be found online at Business rates relief: Supporting small business relief - GOV.UK
Empty property
Most owners of non-domestic properties do not have to pay business rates on empty buildings for up to three months after they become vacant. Some industrial premises, (such as manufacturing, storage or mineral processing) are exempt for an initial six months.
After that, most businesses must pay full business rates. But some non-domestic properties which are completely empty may be eligible for a reduction in rates payable (empty rates).
Where a property is empty, the ratepayer will be the person liable to possession.
Some property is never considered empty for rating purposes, such as advertising rights. Some items may be disregarded when deciding whether a property is empty, such as plant and machinery.
Empty rate exemptions
In some situations, unoccupied premises can get extended empty property relief beyond the initial three or six months.
For example:
- Properties left empty by charities or Community Amateur Sports Clubs – as long as the next use will be for the purposes of a charity or sports club
- Listed buildings and ancient monuments
- Properties with a low rateable value of under £2,800
- If a property is undergoing major improvement works it isn’t entitled to an empty exemption, but the Valuation Office Agency may consider reducing the rateable value while work is carried out
- If an owner is prohibited from entering a property or allowing it to be occupied, exemption may apply, depending on the specific reason and whether the property could be occupied for other means
Exemptions can also apply in certain cases where a property is empty and the ratepayer is:
- Only entitled to possession as the representative of someone who has died
- Bankrupt
- Trustee under a deed of management
- Subject to a winding up order
- Entitled to possession in their capacity as a liquidator of a company
- A company in administration
Part occupation relief (Section 44a relief)
Where a property is only part occupied for a short period of time, we have the discretionary power to request the VOA provide a certificate showing the occupied and empty rateable value proportions.
If part of a property is temporarily unoccupied, such as for a phased occupation or vacation of a property, you may be able to claim a reduction in your business rates for the unoccupied part. The area concerned must be totally unused (for example, not used as a walkway) and where possible isolated from the occupied area.
If you think you may be eligible for a reduction, you should write to the business rates department, enclosing various information in accordance with the information in our Discretionary Rate Relief Policy.
Other ways to reduce your business rates bill
Charitable and not-for-profit relief
Charities and Community Amateur Sports Clubs (CASCs) may be entitled to between 80% and 100% rate relief. To qualify, the property must be wholly or mainly used for charitable purposes or the purposes of the CASC.
This includes not-for-profit bodies whose main objects are charitable, philanthropic, religious or concerned with education, social welfare, science, recreation, literature or the fine arts.
Mandatory relief will not be awarded where only a small portion of a property is used for these purposes.
Please contact the billing team on 01827 709530 for an application form if you wish to apply.
Small Business Rates Relief
Small properties with a rateable value of under £51,000 will generally qualify for a reduction in the rates payable. The multiplier for these properties will be lower than those with a larger rateable value. For example, in 2025/26, the multiplier for properties under £51,000 is 49.9 pence in the pound compared to 55.5 pence in the pound for larger properties. The higher multiplier continues to apply to empty properties or those in receipt of some other forms of relief.
In addition, ratepayers may be awarded further small business rate relief where they only have one non-domestic property with a rateable value of under £15,000.
Where the rateable value is between £12,001 and £14,999, relief is awarded on a sliding scale. If the rateable value is £12,000 and below, there can be 100% rate relief.
There are circumstances where a ratepayer who owns more than one non-domestic rates property can qualify for relief, but the other properties must have a rateable value of under £2,900 and the total rateable value of all properties must be below £20,000. If a ratepayer in receipt of small business rate relief moves to an additional property, they may continue to qualify for that relief at the original property for up to 3 years. Please contact the team at businessrates@tamworth.gov.uk if you think this might apply to you.
You must notify us of any change that may affect your entitlement to small business rate relief within four weeks of that change.
Pubs & Live Music Venues Relief
Eligibility
Pubs
Relief will be awarded to pubs that meet all of the following characteristics:
- is open to the general public
- allows free entry other than when occasional entertainment is provided
- allows drinking without requiring food to be consumed
- permits drinks to be purchased at a bar
For these purposes, the meaning of pub does not include:
- restaurants, cafes, nightclubs, snack bars
- hotels, guesthouses, boarding houses
- sporting venues
- festival sites, theatres, concert halls, cinemas
- museums, exhibition halls
- casinos
The proposed exclusions in the list in the paragraph above is not intended to be exhaustive and it will be for the Local Authority to determine those cases where eligibility is unclear.
Live music venues
Live music venues are properties that are:
- wholly or mainly used for the performance of live music for the purpose of entertaining an audience
- can be used for other activities but only if those other activities are:
- ancillary or incidental to the performance of live music (for example, the sale of food or drink to audience members)
- do not affect the primary use of the premises for the performance of live music (for example, because the activities are infrequent such as use of the venue as a polling station or fortnightly community event)
Properties are not eligible for this relief if the property is wholly or mainly used as a nightclub or a theatre, for the purposes of the Town and Country Planning (Use Classes) Order 1987 (as amended).
What you’ll get
If you are a pub or live music venue that meets one of the above definitions, you will benefit from 15% business rates relief in 2026-27. This relief will apply on top of any Transitional Relief or Supporting Small Business Relief you are eligible for.
Your business rates bill will then be frozen in real terms in 2027-28 and 2028-29, meaning it will only go up by inflation in those years.
This relief will be automatically applied to eligible accounts and therefore there is no formal application process.
As with other reliefs, the amount awarded will be recalculated in the event of a change of circumstances.
This could include, for example, a backdated change to the rateable value or to the hereditament. This applies to change of circumstances arising during the year in question or during a later year.
Eligibility
If your bill shows any discretionary relief or discount, it is because we believe you’re entitled to the named reduction. The reduction will only run until the end of the financial year unless there is a change of circumstance which affects your entitlement.
If you feel you are not entitled or exceed the cash cap or subsidy control (see below), please notify us immediately so your account can be adjusted.
If you feel you may be entitled to a relief that is not showing, please complete the declaration below and return to businessrates@tamworth.gov.uk
Business rates cash cap exemption threshold declaration
Cash cap and subsidy control
Under the cash cap, no ratepayer can exceed the £110,000 cash cap across all of their hereditaments in England. Where a ratepayer has a qualifying connection with another ratepayer, they should be considered as one ratepayer for the purposes of the cash caps.
This applies where:
A) Both ratepayers are companies, and (i) one is a subsidiary of the other, or (ii) both are subsidiaries of the same company; or
B) Only one ratepayer is a company, the second ratepayer has such an interest in that company as would, if the second ratepayer were a company, result in its being the holding company of the other.
Under Small Amounts of Financial Assistance Allowance rules, relief is limited to receive Special Drawing Rights (£343,000 as at December 9, 2021) in a three-year period (consisting of the 2024/25 year and the two previous financial years). Any other subsidies claimed under the Small Amounts of Financial Assistance limit will be counted. Where it becomes apparent that the ratepayer is likely to breach the cash cap or the Small Amounts of Financial Assistance limit, relief will be automatically withheld.
Further details can be found on the gov.uk website.
Recalculations
The amount of relief may be recalculated in the event of a change in circumstances and applied at any time. Such changes may include the rateable value, the property becoming vacant or liability ending.
Reviews and Appeals
Where a ratepayer is disagrees with a decision regarding the granting, non-granting or the amount of discretionary rates relief, the case will be reviewed by the revenues manager. If the council’s decision is upheld (in part or in full), the case may be further reviewed by the council’s section 151 officer, whose decision will be final.
Where any ratepayer still remains aggrieved, the formal process to appeal is via Judicial Review.
Fraud
Where a ratepayer falsely applies for any relief, provides false information, makes false representation, or withholds information in order to gain relief, prosecutions will be considered under the Fraud Act 2006.
Contact the team
For help regarding any of the above or any other forms of relief, please contact the team at businessrates@tamworth.gov.uk