The Government introduced the scheme to help small businesses, which came into effect on 1st April 2005. This applies to businesses that have a rateable value of £14,999 or less. The relief must be applied for annually.

Relief will be granted in accordance with the following table;

In order to qualify for relief and/or the reduced multiplier, a business must satisfy the following:

• The ratepayer must only occupy one business property in England or,

• One main property in England and other additional properties, providing the additional properties do not have individual rateable values of more than £2,199 and the combined rateable value of all the properties is under £15,000.

• Any relief will be awarded against the main property ONLY; any additional preperties will not qualify for small business relief.

• Relief is calculated on a daily basis.

• If circumstances change so that an applicant no longer meets the criteria then relief ends on the day circumstances changee.

• Applications will be accepted up to six months prior to the start of the financial year, and for up to six months prior to the start of the financial year has started.

• If the rateable value is altered to fall within the above ranges applications can be accepted for up to six months after the date of notification of the alteration.

• Any entitlement to charity relief or rural rate will override entitlement to small business relief. property can not recieve more than one type of relief at any one time.

To request an application form or for further information you can contact 0151 443 4089, or alternatively you can send an email to the address below.