Business rates - reductions

Small business rate relief

Full details can be found on our dedicated page, small business rate relief.

Expanded retail discount

This discount was introduced following the Covid-19 restrictions and is aimed at those businesses whose primary function was providing in-person services. The types of business applicable to receive relief under this scheme are: shops, restaurants, cafes, drinking establishments, cinemas, live music venues, hotels, guest and boarding premises, self-catering accommodation and premises used for assembly or leisure purposes.

The level of reduction applicable under the expanded retail discount scheme is as follows:

Period	Discount amount
1 April 2020 to 30 June 2021	100%
1 July 2021 to 31 March 2022	66%
1 April 2022 to 31 March 2023	50%
1 April 2023 to 31 March 2024	75%

No application is required as the council will seek to automatically award this relief where applicable. If you are being charged business rates on a premises that does not include expanded retail discount, but you believe should be in receipt of the reduction then please e-mail local.taxation@scarborough.gov.uk or telephone 01723 232378.

Supporting small business relief (SSB)

This relief is available to ratepayers who have lost some or all of their small business rate relief or rural rate relief as a result of an increase in rateable value in the 2017 revaluation. The government introduced SSB from 1 April 2017 to help phase-in large increases for those affected.

This scheme limits any increase in business rates to a prescribed percentage or £600 per year whichever is the greater.

Relief for charities and non-profit making organisations

Premises that are wholly or mainly used by a registered charity are entitled to mandatory business rate relief at the rate of 80%. We may also award top-up relief of 20% at our discretion dependent on the charities’ use of the premises.

Mandatory and discretionary relief guidance (PDF, 80KB)

Apply for mandatory and discretionary relief > 

Rural rate relief

If your premises is located in a rural settlement with a population of less than 3,000, mandatory rural rate relief is applicable provided:

• You are the only general store, post office or food shop in the rural settlement and have a rateable value of less than £8,500
• You are the only public house or petrol filling station and have a rateable value of less than £12,500

Where your premises is occupied and the above criteria are met, you are entitled to 100% relief.

In certain circumstances, we can consider discretionary relief on premises in a rural settlement with rateable values up to £16,500

Rural relief guidance

Apply for rural rate relief >

Community amateur sports clubs (CASC)

Sports clubs which are registered as community amateur sports clubs with HM Revenue and Customs qualify for 80% mandatory relief. We may also award top-up relief of 20% at our discretion dependent on the CASCs’ use of the premises.

Mandatory and discretionary relief guidance (PDF, 80KB)

Apply for mandatory and discretionary relief > 

Nursery discount

This discount was introduced following the Covid-19 restrictions for application to premises occupied by providers on Ofstead’s Early Years Register and wholly or mainly used for the provision of the Early Years Foundation Stage.

The level of reduction applicable under the nursery discount scheme is as follows:

Period	Discount amount
1 April 2020 to 30 June 2021	100%
1 July 2021 to 31 March 2022	66%

Newspaper relief

Effective from 1 April 2017, premises occupied by local newspaper firms can receive a business rates discount of £1,500.

Public convenience relief

Effective from 1 April 2020 any premises wholly or mainly operated as a public convenience can receive 100% relief.

Hardship relief

We may consider relief if the ratepayer would suffer hardship if no rate reduction was made, and if it would be in the interest of local taxpayers.