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Understanding Small Business Rate Relief (SBRR)
Small Business Rate Relief (SBRR) is a scheme in England intended to reduce the burden of business rates on small businesses. If you occupy a building with a Rateable Value (RV) below £15,000, you may be eligible for significant discounts on your business rates bill.
Key Takeaway: You generally do not pay any business rates on a property with a Rateable Value of £12,000 or less, provided it is your only business property.
How the Relief is Calculated
The amount of relief you receive depends on the Rateable Value of your property. The scheme operates on a sliding scale:
| Rateable Value (RV) |
Relief Percentage |
Notes |
| Up to £12,000 |
100% Relief |
You pay £0 business rates. |
| £12,001 to £15,000 |
0% to 100% (Tapered) |
Relief decreases gradually from 100% to 0%. |
| Over £15,000 |
0% Relief |
You pay the full small business multiplier rate. |
The Formula for Tapered Relief
For properties with a Rateable Value between £12,001 and £15,000, the relief is calculated on a sliding scale. The formula effectively reduces the relief by approximately 1% for every £30 increase in Rateable Value above £12,000.
The mathematical logic used in this calculator for tapered relief is:
Relief % = ((15,000 – Rateable Value) / 3,000) * 100
Example Calculation
Let's look at a realistic example for a small shop:
- Property Rateable Value: £13,500
- Multiplier: 49.9 pence (0.499)
Step 1: Calculate Gross Rates
£13,500 × 0.499 = £6,736.50
Step 2: Calculate Relief Percentage
Since £13,500 is exactly halfway between £12,000 and £15,000, the relief is 50%.
Calculation: ((15,000 – 13,500) / 3,000) × 100 = 50%
Step 3: Calculate Net Payable
Relief Amount = 50% of £6,736.50 = £3,368.25
Total Bill = £3,368.25
Multiple Properties Rule
If you have more than one property, you can usually only get SBRR on your main property. The other properties must have a Rateable Value of less than £2,900 each, and the total Rateable Value of all your properties must be less than £20,000 (£28,000 in London). This calculator assumes eligibility for the main property based on standard single-property criteria.
Frequently Asked Questions
What is a Multiplier?
The multiplier is the number of pence per pound of Rateable Value that you pay in business rates. It is set by the government annually. For 2024/2025, the Small Business Multiplier is 49.9p, and the Standard Multiplier is 54.6p. If your RV is below £51,000, you typically use the small business multiplier.
Do I need to apply for SBRR?
Yes, in most cases, Small Business Rate Relief is not applied automatically. You must contact your local council to apply. It is a simple process, but if you don't ask, you might pay full rates.
What if my Rateable Value is over £15,000?
If your RV is between £15,001 and £51,000, you do not get SBRR (the percentage relief), but your bill is calculated using the lower Small Business Multiplier rather than the Standard Multiplier, which still offers a saving compared to larger businesses.
function calculateSBRR() {
// 1. Get input values
var rvInput = document.getElementById('rateableValue');
var multiplierInput = document.getElementById('multiplier');
var propertyCountInput = document.getElementById('propertyCount');
var rv = parseFloat(rvInput.value);
var multiplierPence = parseFloat(multiplierInput.value);
var propertyCount = parseInt(propertyCountInput.value);
// 2. Validate inputs
if (isNaN(rv) || rv < 0) {
alert("Please enter a valid Rateable Value.");
return;
}
if (isNaN(multiplierPence) || multiplierPence < 0) {
alert("Please enter a valid Multiplier.");
return;
}
// 3. Logic Constants
var LOWER_THRESHOLD = 12000;
var UPPER_THRESHOLD = 15000;
var MAX_SBRR_THRESHOLD = 51000; // Cap for small business multiplier usage usually
// 4. Calculate Gross Bill (RV * Multiplier in pounds)
// Note: Multiplier input is in pence, so divide by 100
var multiplierRate = multiplierPence / 100;
var grossBill = rv * multiplierRate;
// 5. Calculate Relief Percentage
var reliefPercent = 0;
// Logic:
// If multiple properties, rules are complex.
// For this calculator, we assume the user is checking eligibility for a main property
// assuming others are < £2900, OR simply checking single property relief.
// If they select "More than one", we warn or adjust, but strict SBRR implies single main property.
// We will calculate based on standard SBRR logic but assume 0% if user explicitly implies ineligibility via complex setups,
// but typically tools calculate the POTENTIAL relief on the specific property.
// However, if they have multiple properties and the total is high, they get 0%.
// To keep the tool usable for the specific property logic:
if (propertyCount === 1) {
if (rv <= LOWER_THRESHOLD) {
// 100% relief for properties up to £12k
reliefPercent = 100;
} else if (rv 1 is selected,
// unless the user knows specific small property exceptions.
reliefPercent = 0;
}
// 6. Calculate Monetary Relief and Net Bill
var reliefAmount = grossBill * (reliefPercent / 100);
var netPayable = grossBill – reliefAmount;
var monthlyPayable = netPayable / 10; // Business rates usually paid over 10 months, sometimes 12. 10 is standard installment plan.
// 7. Format Output
// Helper function for currency
function formatCurrency(num) {
return "£" + num.toLocaleString('en-GB', {minimumFractionDigits: 2, maximumFractionDigits: 2});
}
// 8. Update DOM
document.getElementById('grossResult').innerHTML = formatCurrency(grossBill);
document.getElementById('reliefPercentage').innerHTML = reliefPercent.toFixed(1) + "%";
document.getElementById('reliefAmount').innerHTML = formatCurrency(reliefAmount);
document.getElementById('netPayable').innerHTML = formatCurrency(netPayable);
document.getElementById('monthlyPayable').innerHTML = formatCurrency(monthlyPayable) + " (over 10 months)";
// Show results
document.getElementById('results-area').style.display = "block";
// Add a specific note if multiple properties selected and relief is 0
if (propertyCount === 2 && reliefPercent === 0) {
document.getElementById('reliefPercentage').innerHTML = "0% (Multiple properties rule applied)";
}
}