Business rates

Retail discount

The Government has announced a new relief scheme for retail properties that have a rateable value of below £51,000. Under the scheme, eligible ratepayers will receive a one third discount of their daily chargeable amount.

The definition of retail properties will follow that adopted from the previous retail relief scheme in 2014/15 and 2015/16. We now have guidance on the scheme [pdf] available to you.  The relief will have effect for 2019/20 and 2020/21 and eligible businesses will have the relief automatically added to their account.  State aid rules will apply to the retail relief in the normal way.

If having read the eligibility criteria in the reliefs policy document and State Aid Rules you do not qualify for the relief, you must complete the Refusal of Discretionary Relief form [docx] so that the relief can be withdrawn.

If after reading the Policy document you feel that your business meets the qualifying criteria for the scheme and have not yet had a Business Rates bill showing that the relief has been awarded, you can make an application by completing the form below.  Please note that any award of discretionary relief is granted under State Aid De Minimis Regulations.  If you have previously been awarded discretionary relief under the De Minimis Regulations, you must declare this to us.
 

Apply for a retail discount [pdf] - please email your completed for to businessrates@warrington.gov.uk

State Aid

State Aid law is the means by which the European Union regulates state funded support to businesses.  The de minimis regulations allow an undertaking to receive up to €200,000 of ‘de minimis’ aid over a rolling three year period (consisting of the current financial year and the two previous financial years).  Linked enterprises are considered as one single undertaking for the application of the de minimis rule.

It is therefore necessary for the local authority to establish that the awarding of relief will not result in the undertaking having received more than €200,000 of de minimis aid.