Authorities are asked to record the number of hereditaments that are receiving relief at 30 September 2012 based on the 2010 rating list, and the thresholds applicable to the 2010 list, and NOT the number of times hereditaments may receive the relief during the year. The table below shows the thresholds that should be applied. If it is not possible to take the data as at 30 September 2012, the data should be taken as soon as possible after this date.
The NNDR1(Supplementary) form has to be returned by 31 January 2013. There is no requirement to complete the supplementary form and return it along with the provisional NNDR1 form which is due to be returned by 7 January 2013.
Relief threshold for the main NNDR1 and NNDR1 Supplementary form – based on the 2010 ratings List | |
Small Business Rate relief scheme | 2010 Threshold |
Additional properties disregarded in considering entitlement to small business rate relief. | £2,599 |
Eligible ratepayers receive 100% relief. | £6,000 |
Eligible ratepayers receive relief on a sliding scale. | More than £6,000 to £12,000 |
Eligible ratepayers (outside London) currently have their rates liability calculated using the small business non-domestic rating multiplier | £17,999 |
Eligible ratepayers (inside London)currently have their rates liability calculated using the small business non-domestic rating multiplier | £25,499 |
Rural rate relief | |
A sole shop, general store or post office | £8,500 |
A sole petrol filling station or pub. | £12,500 |
Discretionary relief for other businesses | £16,500 |
Empty Property rate relief | |
Exemption threshold | £2,600 |
We expect the amounts of relief recorded in Part 2 of the supplementary form to be the same as the amounts of relief recorded on the main NNDR1 form. Once the main NNDR1 form is completed the relevant amounts of relief will be automatically transferred to the supplementary form and there should be no need to change these figures. (See “Sources of data“ below for details of which cells in Part 2 are automatically filled from the main NNDR1, those which require completion and those which are calculated from data within the supplementary form).
Part 1: Numbers of hereditaments being granted relief as at 30 September 2012
MANDATORY RELIEF
Insert in lines 1a to 1e, the number of hereditaments being granted mandatory relief as at 30 September 2012.
The breakdown of relief is as follows:-
Line 1a | The number of hereditaments being granted charitable relief |
Line 1b | The number of hereditaments being granted Community Amateur Sports Clubs relief |
Line 1c | The number of hereditaments being granted rural general stores, post offices, public houses, petrol filling stations and food shops relief. |
Line 1d | The number of hereditaments being granted partly occupied premises relief. |
Line 1e | The number of hereditaments to be granted empty property relief – this is calculated from the following rows |
Line1e i | Where the hereditament is an empty industrial property that is rated above the exemption threshold |
Line 1e ii | Where the hereditament is empty and has listed building status |
Line 1e iii | Where the hereditament is empty and is owned by a Community Amateur Sports Club |
Line 1e iv | Where the hereditament is empty and is owned by a charity |
Line 1e v | Where the hereditament is empty and is not included in categories i to vi |
Line 1e vi | Where the hereditament is an empty non-industrial property that is rated above the exemption threshold. |
DISCRETIONARY RELIEF
Insert in lines 1f to 1k the number of hereditaments being granted discretionary relief as at 30 September 2012.
The breakdown of relief is as follows:-
Line 1f | The number of hereditaments being granted charitable relief |
Line 1g | The number of hereditaments being granted non profit making bodies’ relief |
Line 1h | The number of hereditaments being granted Community Amateur Sports Clubs’ relief |
Line 1i | The number of hereditaments being granted general stores, post offices, public houses, petrol filling stations and food shops relief |
Line 1j | The number of hereditaments being granted other small rural businesses relief |
Line 1k | The number of hereditaments being granted discounts within Enterprise Zones |
SMALL BUSINESS RATE RELIEF
Lines 1l to 1n ask for information on the Small Business Rate Relief (SBRR) scheme.
Line 1l | The number of hereditaments that contribute to the small business rate relief scheme by paying the additional multiplier. |
Line 1m | The number of hereditaments that are receiving a discount from the small business rate relief scheme – this is calculated from the following two rows |
Line 1m i - the number of hereditaments benefiting from small business rate relief that have a rateable value of between £0 and £6,000 that will receive the maximum discount. | |
Line 1m ii - the number of hereditaments benefiting from small business rate relief that have a rateable value of between £6,001 and £12,000 that will receive the discount on a sliding scale. | |
Line 1n | The hereditaments that only pay the small business rate multiplier and do not receiving a discount. (These have a rateable value of between £12,001 and £17,999 in London and a rateable value of between £12,001 and £25,499 in the rest of the country). |
Part 2: Estimated value of relief to be granted in 2013-14
MANDATORY RELIEF
Lines 2a to 2e ask for the amount of mandatory relief authorities estimate they will grant in 2013-14. Most of these amounts will be automatically inserted, taken from the appropriate cell from the NNDR1 form (see Sources of data below). The exception to this is part e where a breakdown of the data is required. The data in parts 2e i to 2e vi should add to the amount in line 2e.
The breakdown of relief is as follows:-
Line 2a | The estimated lost yield in 2013-14 through the application of 80% mandatory rate relief for properties occupied by charities in the authority's area Line 2a should equal line 7 of the main NNDR1 2013-14 |
Line 2b | The estimated lost yield in 2013-14 through the application of 80% mandatory rate relief for properties occupied by registered CASCs in the authority's area. Line 2b should equal line 8 of the main NNDR1 2013-14 |
Line 2c | The estimated lost yield in 2013-14 through the application of 50% mandatory rate relief for rural general stores, post offices, public houses, petrol filling stations and food shops, in the authority’s area. Line 2c should equal line 9 of the main NNDR1 2013-14 |
Line 2d | The estimated lost yield in 2013-14 as a result of the rateable value of a hereditament being apportioned between its occupied and unoccupied parts. Line 2d should equal line 10 of the main NNDR1 2013-14 |
Line 2e | The estimated lost yield in 2013-14 as a result of premises being unoccupied. Line 2e should equal line 11 of the main NNDR1 2013-14 |
Line 2e should be broken down in to 6 component parts: | |
Line2e i | Where the hereditament is an empty industrial property that is rated above the exemption threshold |
Line 2e ii | Where the hereditament is empty and has listed building status |
Line 2e iii | Where the hereditament is empty and is owned by a Community Amateur Sports Club |
Line 2e iv | Where the hereditament is empty and is owned by a charity |
Line 2e v | Where the hereditament is empty and is not included in categories i to vi |
Line 2e vi | Where the hereditament is an empty non-industrial property that is rated above the exemption threshold. |
DISCRETIONARY RELIEF
Lines 2f to 2j ask for the amounts of discretionary relief to be offset against the contribution to the pool in 2013-14. All of these amounts will be automatically inserted, taken from the appropriate cell from the NNDR1 form.
The breakdown of relief is as follows:-
Line 2f | the total amount of any discretionary relief the authority expects to grant charitable organisations for 2013-14 Line 2f should equal line 13 of the main NNDR1 2013-14 |
Line 2g | the total amount of any discretionary relief the authority expects to grant to non-profit making organisations for 2013-14. Line 2g should equal line 14 of the main NNDR1 2013-14 |
Line 2h | the total amount of any discretionary relief the authority expects to grant to Community Amateur Sports Clubs 2013-14 Line 2h should equal line 15 of the main NNDR1 2013-14 |
Line 2i | the total amount of any discretionary relief the authority expects to grant to sole general stores, post offices, public houses, petrol filling stations and to rural food shops for 2013-14. Line 2i should equal line 16 of the main NNDR1 2013-14 |
Line 2j | the total amount of any discretionary relief the authority expects to grant to other rural businesses for 2013-14. Line 2j should equal line 17 of the main NNDR1 2013-14 |
SMALL BUSINESS RATE RELIEF
Lines 2k to 2l ask for information on the Small Business Rate (SBR) relief.
Line 2k | The estimated revenue generated to finance the small business rate relief by hereditaments paying the additional multiplier. | ||||||
This should equal line 4 of the main NNDR1 2013-14. | |||||||
Line 2l | The estimated cost of the small business rate relief for properties within the billing authority area. This should equal line 5 of the main NNDR1 2013-14 | ||||||
The figure in line 2l should be broken down as follows:
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Sources of data
Data in Part 2 are automatically transferred from the main NNDR1 return as follows:
Lines 2a to 2e (excluding lines 2e i to 2e vi) are filled in from lines 7 to 11 of the main NNDR1 form.
Lines 2f to 2j are filled in from lines 13 to 17 of the main NNDR1 form.
Lines 2k & 2l (excluding lines 2l i and 2l ii) are filled in from lines 4 and 5 of the main NNDR1 form.
Comments
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Department for Communities and Local Government
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