What are Business Rates (NDR)

Business rates (Non-Domestic Rates, NDR) are a tax on properties used for business purposes, such as shops, offices, pubs, and warehouses. Even unused non-domestic properties may still be liable. Local authorities collect business rates, keeping 50% to fund local services, with the rest going to the government.

How Are They Calculated

Your bill is calculated by multiplying the rateable value (set by the Valuation Office) by a multiplier set by the government.

• Standard - Retail, Hospitality & leisure (RHL): with a rateable value £51,000 to £499,999.
• Small Business - Retail, Hospitality & leisure (RHL): with a rateable value below £51,000.
• Standard - Other: for properties with a rateable value of £51,000 to £499,999.
• Small Business - Other: for properties with a rateable value below £51,000. Reliefs may reduce the final amount payable.
• High Value Properties (All Uses): with a rateable value of £500,000 and above

Types of Relief Available:

• Small Business Rate Relief (SBRR):
  • 100% relief for properties with a rateable value of £12,000 or less.
  • Tapered relief for values between £12,001 and £15,000.
• Empty Property Relief:
  • 3 months' exemption for most properties.
  • 6 months for industrial properties.
• Retail, Hospitality & Leisure Relief:
  • Temporary support for qualifying businesses like shops, pubs, and hotels. This relief ended on 31st March 2026.
• Charitable Relief:
  • 80% mandatory relief for charities and CASCs, with potential for full relief at the council's discretion.
• Rural Rate Relief:
  • 100% relief for sole village shops, pubs, or petrol stations under certain value thresholds.
• Transitional Relief:
  • Phases in large changes in bills following revaluation.
• Hardship Relief:
  • Discretionary support for businesses in financial difficulty.
• Improvement Relief:
  • 12 months' relief for qualifying property improvements.
• Pubs and Live Music Venue Relief:
  • If you're eligible, you'll get 15% off your business rates bills for the 2026 to 2027 billing year (1 April 2026 to 31 March 2027).
• Supporting Small Business Relief:
  • Helps businesses limit large increases in business rates bills after a revaluation. It applies if your bill goes up because you lose some or all of your Small Business Rate Relief, Rural Rate Relief, or Retail, Hospitality and Leisure Relief. You do not need to apply, as local councils apply it automatically.

For more information on business rates (NDR):

Please contact ndr@stratford-dc.gov.uk or call 01789 260909