Business rate relief and reductions

Charity rate relief

Charities and registered community amateur sports clubs are entitled to 80 percent relief.  

Use our mandatory charitable rate relief application form (PDF) to apply for charitable rate relief.

Subsidy Allowance

The EU State aid rules no longer apply to subsidies granted in the UK following the end of the transition period, which ended on 31 December 2020. 

This doesn't impact the circumstances in which State aid rules still apply under the Withdrawal Agreement, specifically Article 10 of the Northern Ireland Protocol. However, in the vast majority of cases this will not apply. The United Kingdom remains bound by its international commitments, including subsidy obligations set out in the Trade and Cooperation Agreement (TCA) with the EU. 

Read guidance for Complying with the UK’s international obligations on subsidy control on the UK Government website.

This guidance explains the subsidies chapter of the Trade and Cooperation Agreement between the UK and the EU, World Trade Organisation rules on subsidies, and other international commitments.

Discretionary rate relief

We have the discretion to grant up to 20 percent relief for organisations receiving 80 percent mandatory relief. We also have the discretion to grant up to 100 percent relief to sporting, cultural and philanthropic organisations.

Use our discretionary rate relief application form (PDF) to apply for discretionary rate relief.

Empty properties

Empty properties are exempt from business rates for 3 months, or 6 months for industrial properties, after they become vacant.

Listed buildings

Listed buildings are exempt until they become occupied again.

Charities and sports clubs

Unoccupied properties in the possession of a charity are exempt if, when next use they will be wholly or mainly used for charitable purposes. Community amateur sports club buildings are exempt if their next use is likely to be mainly a sports club.

Email brates@wokingham.gov.uk or call 0118 974 6000 for more details.

Financial hardship relief

We offer financial hardship relief in cases of extreme hardship and businesses that are important to the community.

Section 47 allows us to reduce the amount of rates payable. We will consider making a Section 47 award to applicants who meet the qualifying criteria as specified in the policy.

Read our policy below to find out more:

• Discretionary business rate relief Section 47 policy statement (PDF)
• To apply for Section 47 relief use our online section 47 relief application form

Partly-occupied property relief

You are liable for the full business rates, whether a property is occupied or partly occupied. 

Discretionary discount

Where a property is partly occupied for a short time we have the discretion to award relief for the unoccupied part. This can be for a maximum of 3 months (or 6 months if an industrial building.)

To apply, email brates@wokingham.gov.uk or call 0118 974 6000 for more details. 

Small business rate relief

Ratepayers who occupy a property with a rateable value which does not exceed £50,999 (and who are not entitled to other mandatory relief or are liable for unoccupied property rates) will have their bills calculated using the lower small business non-domestic rating multiplier, rather than the national non-domestic rating multiplier.

Who can apply for small business rate relief?

Eligible businesses with a sole or main property that is shown on the rating list with a value that does not exceed £15,000, will receive a percentage reduction in their rates bill for this property of up to a maximum of 100 percent. For a property with a rateable value of not more than £12,000, they will receive a 100 percent reduction in their rates bill.

Criteria for relief

This percentage reduction (relief) is only available to ratepayers who occupy either:

(a) One property, or

(b) One main property and other additional properties providing those additional properties each have a rateable value, which does not exceed £2,899.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all the properties mentioned in (b), must not exceed £19,999 outside London or £27,999 in London on each day for which relief is being sought. If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.

Changes to small business rate relief from 1 April 2017

As from 1 April 2017 eligible businesses with a sole or main property that is shown on the rating list with a value that does not exceed £15,000, will receive a percentage reduction in their rates bill for this property of up to a maximum of 100 percent. For a property with a rateable value of not more than £12,000, they will receive a 100 percent reduction in their rates bill.

How to apply

• To apply for small business rate relief from 1 April 2017 use our online small business rate relief application form

Supporting Small Business Relief

This relief will help those ratepayers who are losing some or all of their

• Small Business Rate Relief, or
• Rural Rate Relief

As a result of this they are facing large increases in their bills. This is due to the change in their rateable value at the revaluation.

Charities and Community Amateur Sport Clubs are already entitled to mandatory 80% relief. As such, they are not eligible for 2023 Supporting Small Business Relief.

Find out about Supporting Small Business Relief.

We've applied this relief to all our businesses that we have identified meet the criteria, taking into account, Subsidy Allowance Rules.

You can email us at brates@wokingham.gov.uk or call us on 0118 974 6000 if you believe you may be entitled to this relief.

Transitional Relief

Transitional Relief limits how much your bill can change each year as a result of business rates revaluation. The last revaluation came into effect on 1 April 2023.

This means changes to your bill are phased in gradually, if you are eligible.

You may get transitional relief towards your 2025 / 2026 bill, if your bill goes up by more than a certain amount.

Find out about transitional relief.

We've applied this relief to all businesses that we have identified meet the criteria taking into account Subsidy Allowance Rules.  

You can email us at brates@wokingham.gov.uk or call us on 0118 974 6000 if you believe you may be entitled to this relief.

The Retail, Hospitality and Leisure Business Rates Relief

The Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 75 percent relief, up to a cash cap limit of £110,000 per business.

Businesses are required to complete a declaration regarding the award to either accept or refuse the retail discount from 1 April 2025 to 31 March 2026.

The Cash Cap

No ratepayer can in any circumstances exceed the £110,000 cash cap across all of their hereditaments in England.

Where a ratepayer has a qualifying connection with another ratepayer then those ratepayers should be considered as one for the purposes of the cash caps. A ratepayer shall be treated as having a qualifying connection with another:

• Where both ratepayers are companies, and
• One is a subsidiary of the other, or
• Both are subsidiaries of the same company, or
• Where only one ratepayer is a company, the other ratepayer (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

Who can apply

Properties that will benefit from the relief will occupied hereditaments that are wholly or mainly being used:

• As shops, Restaurants, Cafes, Drinking Establishments
• Cinemas and Live Music Venues
• Assembly and Leisure
• Hotels, guest and boarding premises 

See the Business rates guidance: 2025/26 Retail, Hospitality and Leisure Relief Scheme on the Gov.uk website.

We've applied this relief to all businesses that we have identified meet the criteria taking into account Subsidy Allowance Rules.  

Email us at brates@wokingham.gov.uk or call us on 0118 974 6000 if you believe you may be entitled to this relief.

Film Studio Relief 

At the Spring Budget on 6 March 2024, the Chancellor announced that eligible film studios in England will receive a 40 percent reduction on gross business rates bills until 2034, backdated to 1 April 2024. The 40 percent reduction is inclusive of transitional relief. The value of any transitional relief a studio receives will be deducted from the value of the film studio relief. This means that eligible film studios’ final bills will be no more than 60 percent of their gross bill

The relief will be available on properties valued by the Valuation Office Agency (VOA) as film studios and the VOA will notify authorities of which studios are eligible for support. If the VOA have notified you that your property qualifies, please contact our office in order to have the relief awarded.

Improvement Relief 

If you make certain improvements to your property, you may get relief from higher business rates bills.

Who is eligible? 

Any improvements you make must:

• Increase the ‘rateable value’ of your property
• Be completed on or after 1 April 2024

They must also either:

• Increase the size of your property
• Add new features or equipment to your property, such as heating, air conditioning or CCTV

Any improvements to existing features or equipment do not qualify.

You must have occupied the property during and after the improvement works to get improvement relief. You cannot pass on your improvement relief to anybody else

How much relief is awarded?

The Valuation Office Agency (VOA) will decide how much relief you get based on your property’s rateable value and the type of improvements you’ve made.

How do I apply?

You do not need to apply for improvement relief. The VOA will be told if you’ve made an improvement to your property and will decide if you qualify for improvement relief.

If you qualify, the VOA will send a certificate to you and your local council showing:

• the property’s new rateable value
• how much improvement relief you’re getting
• when the relief ends

If you have questions about a certificate of qualifying works, please contact the Valuation Office Agency (VOA) at the email address on your certificate. Please note that the VOA cannot answer queries about the occupation condition or your business rates bill.

Frequently asked questions:

What is improvement relief?

• Improvement relief supports businesses who have invested in their property.
• It provides relief from higher business rates bills, where the increase in your bill was due to making certain improvements to your property.
• The relief lasts for 12 months from when the improvement works were completed.

Who is eligible for improvement relief? Do I need to apply for it?

• You do not need to apply for improvement relief or do anything differently.
• We will apply the relief to your bills if you are eligible.
• To be eligible for improvement relief, you must:
   

1. have qualifying improvement works, and
2. meet the occupation condition.

 For more information, visit the Gov.uk website.

How does improvement relief work?

• You will receive a certificate from the Valuation Office Agency (VOA) if you have qualifying works. The VOA will give us the same information.
• We will apply the relief and send you a revised bill if we are satisfied that you meet the occupation requirements. This means that you have occupied the property during and after the improvement works.

I have received a certificate from the VOA – what does this mean?

• If you have received a certificate of qualifying works from the VOA, this means that you may be eligible for improvement relief.
• Improvement relief provides relief from higher business rates bills, where the increase in your bill was due to making certain improvements to your property.
• The VOA will send this information to your local council.
• Your local council will apply the relief to your business rates bill if you also meet the occupation condition.

I think my certificate for improvement relief is wrong. Who should I contact?

• The Valuation Office Agency (VOA) values qualifying works and issues certificates to ratepayers.
• There is no right of appeal against the certified values, however, you should let the VOA know if you think there is something wrong with your certificate.
• You can contact the VOA using the email address on your letter.

Where can I find out more information about improvement relief?

• To find out more about improvement relief, visit the Gov.uk website.