Flood alert
Warrington is currently affected by flooding in many parts of the borough.
The latest advice, guidance and information can be found on our Flood Alert – January 2021 page, which is being regularly updated.
National lockdown: please stay at home
Warrington is subject to the current national lockdown restrictions - please stay at home. For more more information about what this means, visit our coronavirus web pages.
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.
In addition, generally, if the sole or main property is shown on the rating list with a rateable value which does not exceed £15,000, the ratepayer will receive a percentage reduction in their rates bill for this property of up to a maximum of 100%. For a property with a rateable value of not more than £12,000, the ratepayer will receive a 100% reduction in their rates bill.
Generally, 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.
Under the Statute of Limitation Act 1980, the maximum period that we can backdate Small Business Rate Relief will be six years.
The Government has introduced additional support to small businesses. For those businesses that take on an additional property which would normally have meant the loss of small business rate relief, the Government has confirmed that they will be allowed to keep that relief for a period of 12 months. Provided the ratepayer continues to satisfy the conditions for relief which apply at the relevant time as regards the property and the ratepayer, they will automatically continue to receive relief in each new valuation period.
The changes which should be notified are:
(a) the ratepayer taking up occupation of an additional property, and
(b) an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief.
IT IS A CRIMINAL OFFENCE FOR A RATEPAYER TO GIVE FALSE INFORMATION WHEN MAKING AN APPLICATION FOR SMALL BUSINESS RATE RELIEF.
You must have your Property Reference Number to submit your form, this can be found on the front of your Business Rates bill.
Benefits & Exchequer Services
Warrington Borough Council
New Town House
Buttermarket Street
Warrington
WA1 2NH