Business rates reliefs and discounts

Some properties are eligible for discounts from the council on their Business Rates. You can find the different types of reliefs and discounts available and the qualifying criteria below.

Small business rate relief

As of 01 April 2017, changes were introduced to Small Business Rate Relief, which reduces rate liability for smaller properties that meet the eligibility criteria.

The 2017 changes increase the thresholds for Small Business Rate Relief, which are as follows:

• Occupied properties with a rateable value of £12,000 or less will attract 100% relief (no business rates will be payable)
• Occupied properties with a rateable value of £12,001 to £15,000 will receive tapered relief

Occupied properties with a rateable value up to £51,000 will be subject to the small business multiplier (except ratepayers in receipt of Mandatory Charitable Relief).

Eligibility:

Small Business Rate Relief can be awarded if a business has only one property, except where they have additional properties all of which have a rateable value of under £2,900 and the total rateable value of all their properties does not exceed £19,999.

Providing 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 revaluation period.

Ratepayers who satisfy the conditions will have the bill for their sole or main property calculated using the lower small business Non-Domestic rating multiplier rather than the National Non Domestic rating multiplier that is used to calculate the liability of the other businesses.

There are certain changes in circumstances the council will need to be notified of. These include:

(a) the ratepayer taking up occupation of any additional property within the UK

(b) an increase in the rateable value of a property occupied by the ratepayer in an area other than that which falls within the Lewes/Eastbourne area

(c) the ratepayer is vacating the property

Even if the property is eligible for and exempt of rates under the Small Business Rate Relief, the council must be updated with every change in occupation of the property.

Backdated Small Business Rate Relief:

You can apply for small business rate relief at any time during the current valuation period and for a further six months after the end of this period. You can also apply up to six months after the date the council is told about a change in the rateable value that means the property would be eligible for relief if this is later.

On 1 April 2017, the 2017 rating list came into effect. This means that you can apply for small business rate relief up to and including 30 September 2017 and still have this backdated to 1 April 2010. For applications received on the 1 October 2017 and later, Small Business Rate Relief can only be backdated to 1 April 2012.

Find out more about Small business rate relief.

Unoccupied property relief

Business Rates will not be payable in the first three months (six months for industrial properties) that a property is empty. After this period rates are payable in full.

Some properties can get extended empty property relief:    

• industrial premises, such as warehouses, are exempt for a further three months
• listed buildings are exempt until they become occupied again
• buildings with a rateable value under £2,900 are exempt until they become occupied again
• properties owned by charities are exempt if the property's next use is likely to be wholly or mainly for charitable purposes
• community amateur sports club buildings are exempt if their next use is likely to be wholly or mainly for a sports club

A change in ownership or tenancy will not affect the right to an exemption. For example, if someone purchases or leases a property that has already been unoccupied for over three months a new period of exemption cannot be applied.

Supporting Small Business Relief 2026

2026 Supporting Small Business Relief (2026 SSBR) will help those ratepayers who at the revaluation are seeing large increases in their bills as a result of losing some or all of their:

• Small Business Rate Relief or Rural Rate Relief,
• 40% Retail Hospitality and Leisure Relief, and/or
• 2023 Supporting Small Business Relief.

Charities and Community Amateur Sports Clubs, who are already entitled to mandatory 80% relief, are not eligible.

What will I get?

2026 SSBR will ensure that the increase in the bills of these ratepayers is limited to £800 per year or the percentage caps listed below, whichever is greater.

For those ratepayers receiving Supporting Small Business relief on 31st March 2026 (including those also receiving Small Business Rate Relief, Rural Rate Relief and/or Retail Hospitality and Leisure Relief), any eligibility for 2026 SSBR will end on 31st March 2027.  

All other eligible ratepayers remain in 2026 SSBR for either 3 years or until they reach the bill they would have paid without the scheme.

This relief will be applied automatically to your bill if you are eligible.

Further guidance on this relief can be found here: Business Rates Relief: 2026 Supporting Small Business Relief, local authority guidance

Transitional relief

The Valuation Office Agency (VOA) updates the rateable value of business properties to reflect changes in the property market. The next revaluation will come into effect on 1st April 2026 which means your 2026 amount payable may change.

For ratepayers facing large bill increases at the revaluation due to rateable value increases, transitional relief is automatically awarded. If eligible, this will cap the amount you pay each year, so this increase is phased in.

Transitional Relief supplement

A 1p supplement will apply for one year from 1^st April 2026 to partially fund Transitional Relief. The supplement amount displayed on the bill is calculated by multiplying your rateable value by 0.01 (1p).

For ratepayers who also receive Transitional or Supporting Small Business Relief (SSBR), the supplement will still be displayed on your bill but the cost of this will be absorbed by the Transitional Relief/SSBR awarded.

Further information on transitional relief can be found here: Transitional relief

Pub and Live Music Venue Relief

From 1^st April 2026 eligible pubs and live music venues will benefit from 15% business rate relief in 2026/27.

Your business rates bill will also not increase by more than the rate of inflation from 1st April 2027 until 31st March 2029.

This relief will be automatically applied to 2026/27 Business Rates bills. If this relief is not on your bill but you think you may be eligible, please contact us with details of your eligibility.

For more information on eligibility please visit: Pubs and live music venues relief

Charitable rate relief

If you are a registered charity opening a business then you can apply for our charity rate relief. Charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes.

Relief is given at 80 per cent of the full rate bill or of the transitional bill where the transitional arrangements apply. You may also be eligible for a discretionary relief which could increase the relief you receive.

Find out more about Charitable rate relief.

Discretionary rate relief

Our Discretionary Rate Relief applies to certain bodies not established or conducted for profit. For more information see the policy documents below.

Rural rate relief

The rural rate relief scheme was introduced to help protect the last retail outlets and similar services in rural settlements with a population of less than 3,000.

Under the scheme, the following businesses in designated rural settlements are entitled to 100% rate relief

• the only food shop, general store or post office with a rateable value of less than £8,500
• the only public house or petrol station with a rateable value of up to £12,500

The property must be occupied.

It is possible for both a general store and a Post Office in the same rural area to qualify for mandatory rate relief, if they both meet the conditions.

To qualify for relief, a general store must mainly sell both food and general household goods. Only part of the property need be used as a general store. For example, the business of a general store and another business could be carried out side-by-side in one premises. If there are two general stores in the same rural area, neither will qualify for mandatory relief; although, if either functions as a Post Office, relief for this can be claimed separately.

We can also give discretionary relief of up to 100% for a property in a rural area with a rateable value of £16,500 or less, if we are satisfied that:

• the property is used for purposes which are of benefit to the local community; and
• it would be reasonable for us to award relief, having regard to the interest of the council tax payers in the district.

Find out more about Rural rate relief at Gov.uk.

Retail, hospitality and leisure relief

From 1^st April 2026 new Retail, Hospitality and Leisure multipliers will replace the 40% relief that was applied in 2025/26.

Further information on these multipliers and the qualifying criteria can be found here: Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure

Details of the previous Retail, Hospitality and Leisure schemes are below.

You could qualify for retail, hospitality and leisure relief if your business is mainly being used as a:

• shop
• restaurant, café, bar or pub
• cinema or music venue
• hospitality or leisure business - for example, a gym, a spa or a hotel

What you'll get

If you're eligible, you could get:

• 75% off your business rates bills for the 2024 to 2025 tax year (1 April 2024 to 31 March 2025)
• 40% off your business rates bills for the 2025 to 2026 tax year (1 April 2025 to 31 March 2026)

The most you can get in each tax year is £110,000 per business.

You may be able to get retail, hospitality and leisure relief on top of other types of business rates relief you're eligible for.

If you opt out of retail, hospitality and leisure relief for the 2024 to 2025 or 2025 to 2026 tax years you cannot change your mind.

If you would like to apply for the relief please contact us.

For further information and guidance, visit Business rates relief: Retail, hospitality and leisure relief - GOV.UK.