A guide to your business rates - Tel: 01482 300 301 www.hull.gov.ukbusiness/business-rates - Hull City Council
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A5 Business rates booklet 202122_Layout 1 11/03/2021 11:25 Page 1
A guide to your
business rates
(national non-domestic rates) 2021/22
Tel: 01482 300 301
www.hull.gov.uk/business/business-rates
A5 Business rates booklet 202122_Layout 1 11/03/2021 11:25 Page 2
2021 – Building
on our Success
In an extremely challenging environment, the information, advice and guidance, to
City Council continues to be a focal point for accessing business grants and other funding.
an unprecedented combination of measures to Through the GrowMySme programme we offer
support business. support through three distinct schemes:
Our team, including experienced advisors and Finance for Growth – our specialist advisors
experts, are there to provide advice and with industry experience can help with all
support when you need it most. things finance related – providing one to one
The Council recognises that businesses are advice in areas such as financial management
critical to the local economy and we remain systems, business plans, financial strategies
committed to supporting all businesses in Hull. and access to finance. With strong
Our support includes: relationships and awareness of the vast range
of finance options, we can help with who to
Covid Related Support approach and how. We can also offer grant
> Additional Restrictions Grant (ARG) – funding towards specialist finance related
complementing grants for businesses projects undertaken by accountants and other
required to close with a rateable property, financial and consultancy specialists. As the
ARG is there to support businesses which economy emerges from the Covid pandemic,
are severely negatively impacted by Covid advice and support at an early stage can
restrictions, but which may not be required prove vital.
to close. Please see our online guidance –
ICT for Growth can help you apply the digital
if you meet the eligibility criteria, we
tools and techniques to achieve your growth
strongly encourage you to apply.
potential. Through our own specialist ICT
http://www.hull.gov.uk/business/business-
advisors and project partner we can help you
grants-and-funding/additional-restrictions-
adopt digital technologies which can solve
grant
business problems and increase operating
> Covid compliance – through colleagues in efficiency.
our Public Protection team we will ensure The final strand, the Business Growth
that you receive the correct advice and Scheme, can part grant fund projects which
support around compliance, testing and will help develop your business such as
safe working practises within your consultancy support around product and
workplace. processes, accreditations, sales and
Business Support marketing strategies etc.
Our advisors can assist with all aspects of For more information on GrowMySme go to
starting and running your business from www.growmysme.co.uk
A5 Business rates booklet 202122_Layout 1 11/03/2021 11:25 Page 3
Invest Hull their own business. Working with the John
We will support your plans to locate or expand Cracknell Youth Enterprise Bank they have
existing operations in Hull, assembling key been able to support young entrepreneurs with
staff from across service areas to ensure your grants during Covid. We are always seeking
project runs as smoothly as possible. A Key business mentors to support our young
Account Manager will be allocated, to act as entrepreneurs, if this is something you are
your main point of contact. interested in supporting, please get in touch.
Hull Business Energy Efficiency Electric vehicle chargepoints
Scheme Thinking about installing electric vehicle
Assists Hull SME’s to become more energy chargepoints for your business? There are
efficient and reduce their carbon emissions grants of up to 75% for the purchase and
whilst also cutting ongoing energy costs. The installation of electric vehicle chargepoint
scheme provides advice and support to sockets under the Workplace Charging
implement new systems that can be grant Scheme (WCS). This supports the wider use
funded. For further information visit: of electric and hybrid vehicles and is available
www.hullbees.co.uk to any business with dedicated off-street
parking for staff and fleet use only, whether
Kickstart Scheme you currently have a vehicle or not. For more
The council through its Employment Hub are information about The Workplace Charging
assisting Hull businesses to access the Scheme (WCS) please visit:
national Kickstart Scheme that provides a fully https://www.gov.uk/government/collections/gov
funded placement for 25 hours per week for a ernment-grants-for-low-emission-vehicles
six month period. To date almost 100 local To find out more, contact us at:
businesses have signed up to take in excess Regeneration Directorate
of 300 placements but there is still time for
Hull City Council
your company to benefit from the scheme. For
further information please contact Guildhall
employmentinclusionteam@hull.gov.uk Alfred Gelder Street
Hull
Property
The Council has a vast range of commercial HU1 2AA
property for rent, including industrial units, Tel 01482 300 301
retail units and managed workspace, ideal for Email: business.support@hullcc.gov.uk
start-up and growing businesses. www.hull.gov.uk
Business Intelligence www.investhull.co.uk
The Hull data observatory provides national Business Rates
and local data both prepopulated summary Information Explained
reports as well as access to raw information in The information below explains your business
the format of maps and data tables. rates bill for 2021-2022. If you have any
http://www.hull.gov.uk/communities-and- queries please call 01482 300 301 to speak to
living/about-hull/data-and-statistics-hull member of the business invest team.
Youth Enterprise Non-Domestic Rates
The Youth Enterprise Team supports and Non-Domestic Rates, or Business Rates,
encourages young people aged 5-29 to collected by local authorities are the way that
become more enterprising, enabling them to those who occupy non-domestic property
develop their enterprising ideas in schools and contribute towards the cost of local services.
colleges. The team also runs integrated youth Under the business rates retention
entrepreneurship programmes that supports arrangements introduced from 1st April 2013,
young people aged 16-29 who wants to run
A5 Business rates booklet 202122_Layout 1 11/03/2021 11:25 Page 4
authorities keep a proportion of the business domestic rating multiplier. The former is higher
rates paid locally. This provides a direct to pay for small business rate relief. Except in
financial incentive for authorities to work with the City of London where special
local businesses to create a favourable local arrangements apply, the government sets the
environment for growth since authorities will multipliers for each financial year for the whole
benefit from growth in business rates of England according to formulae set by
revenues. The money, together with revenue legislation. The current multipliers are shown
from Council Tax payers, revenue support on the front of this bill.
grant provided by the government and certain
Business Rates Instalments
other sums, is used to pay for the services
Payment of business rate bills is automatically
provided by Hull City Council. For more
set on a 10-monthly cycle. However, the
information about the business rates system,
government has put in place regulations that
visit www.gov.uk.
allow businesses to require their local authority
Rateable Value to enable payments to be made through 12
Apart from properties that are exempt from monthly instalments. If you wish to take up this
business rates, each non-domestic property offer, you should contact Hull City Council as
has a rateable value which is set by the soon as possible by emailing
valuation officers of the Valuation Office ndrsr@hullcc.gov.uk
Agency (VOA), an agency of Her Majesty’s
Revaluations
Revenue and Customs. They draw up and
All non-domestic property rateable values are
maintain a full list of all rateable values,
reassessed at revaluations. The most recent
available at their website www.voa.gov.uk. The
revaluation took effect from 1st April 2017,
rateable value of your property is shown on the
revaluations ensure that business rates bills
front of your bill. This broadly represents the
are up to date and move accurately to reflect
yearly rent the property could have been let for
current rental values and relate to changes in
on the open market on a particular date. For
rent. Frequent revaluations ensure the system
the revaluation that came into effect on 1st
continues to be responsive to changing
April 2017, this date was set as 1st April 2015.
economic conditions. At revaluation, some rate
The valuation officer may alter the value if payers will see reductions or no change in
circumstances change. The ratepayer (and their bill whereas some rate payers will see
certain others who have an interest in the increases. Transitional relief schemes are
property) can check and challenge the introduced at each revaluation to help those
valuation shown in the list if they believe it is facing increases. Transitional relief is applied
wrong. The Valuation Office Agency will automatically to bills. Further information about
continue to fulfil their legal obligations to alter transitional arrangements or other reliefs may
rating assessments if new information comes be obtained by contacting Hull City Council or
to light indicating the valuation is inaccurate. going to www.gov.uk/introduction-to-business-
More information about the grounds on which rates.
challenges may be made and the process for
doing so can be found on the VOA website or Unoccupied Property Rating
from your local valuation office. Business rates will not be payable in the first
three months that a property is empty. This is
National Non-Domestic extended to six months in the case of certain
Rating Multiplier industrial properties. After this period rates are
Hull City Council works out the business rates payable in full. In most cases the unoccupied
bill by multiplying the rateable value of the property rate is zero for properties owned by
property by the appropriate multiplier. There charities and community amateur sports clubs.
are two multipliers: the standard non-domestic In addition, there are a number of exemptions
rating multiplier and the small business non- from the unoccupied property rate. Full details
A5 Business rates booklet 202122_Layout 1 11/03/2021 11:25 Page 5
on exemptions can be obtained by contacting additional support to small businesses. For
Hull City Council. If the unoccupied property those businesses that take on an additional
rate for the financial year has been reduced by property which would normally have meant the
order, it will be shown on the front of your bill. loss of small business rate relief, the
government has confirmed that they will be
Partly Occupied Property Relief
allowed to keep that relief for a period of 12
A ratepayer is liable for the full non-domestic
months.
rate whether a property is wholly occupied or
only partly occupied. Where a property is An application for small business rate relief is
partly occupied for a short time, Hull City usually not required, however the Council may
Council has discretion in certain cases to request a new occupier to confirm their
award relief in respect of the unoccupied part. eligibility, through an application for this relief.
Full details can be obtained by contacting Hull Where a ratepayer meets the eligibility criteria
City Council. and has not received the relief they should
contact Hull City Council. Provided the
Small Business Rate Relief ratepayer continues to satisfy the conditions
Ratepayers who occupy a property with a for relief which apply at the relevant time as
rateable value which does not exceed £50,999 regards the property and the ratepayer, they
(and who are not entitled to other mandatory will automatically continue to receive relief in
relief or are liable for unoccupied property each new valuation period.
rates) will have their bills calculated using the Certain changes in circumstances will need to
lower small business non-domestic rating be notified to Hull City Council by any
multiplier, rather than the standard non- ratepayer who is in receipt of relief (other
domestic rating multiplier. In addition, changes will be picked up by Hull City
generally, if the sole or main property is shown Council). The changes which should be
on the rating list with a rateable value which notified are –
does not exceed £15,000, the ratepayer will the ratepayer taking up occupation of
receive a percentage reduction in their rates
an additional property, and
bill for this property of up to a maximum of
100%. For a property with a rateable value of
an increase in the rateable value of a
not more than £12,000, the ratepayer will property occupied by the ratepayer in
receive a 100% reduction in their rates bill. an area other than the area of the local
authority which granted the relief.
Generally, this percentage reduction (relief) is
only available to ratepayers who occupy either Charity and Registered Community
– Amateur Sports Club (CASC) Relief
(a) one property, or Registered charities and CASC’s are entitled
(b) one main property and other additional to 80% relief where the property is occupied
properties providing those additional by the charity or club, and is wholly or mainly
properties each have a rateable value used for the charitable purposes of the charity
which does not exceed £2,899. (or of that and other charities), or for the
purposes of the club (or of that and other
The rateable value of the property mentioned
clubs).
in (a), or the aggregate rateable value of all the
Hull City Council has discretion to give further
properties mentioned in (b), must not exceed
relief on the remaining bill. Full details can be
£19,999 outside London or £27,999 in London
obtained by contacting Hull City Council.
on each day for which relief is being sought. If
the rateable value, or aggregate rateable Retail Discount
value, increases above those levels, relief will The Government announced in the budget on
cease from the day of the increase. 03 March 2021 that it will extend the business
However, the government has introduced rates discount scheme for retail businesses for
2020/21 into 2021/22.A5 Business rates booklet 202122_Layout 1 11/03/2021 11:25 Page 6
You could qualify for retail discount if your Foundation Stage of education
business is a: If eligible, your business could get:
Shop 100% off your business rates bills for
Restaurant, Café, Bar or Pub the 2020 to 2021 tax year (1 April 2020
Cinema or Music Venue to 31 March 2021)
Hospitality or Leisure business - for 100% off your business rates bills for
example, a Gym, a Spa, Casino or the first 3 months of the 2021 to 2022
Hotel tax year (1 April 2021 to 31 March
The discount will be applied after mandatory 2022)
reliefs and other discretionary reliefs have 66% off your business rates bills for the
been applied. Hull City Council will rest of the 2021 to 2022 tax year (1 July
automatically apply the discount where 2021 to 31 March 2022) - up to a total
possible using information already held. If the value of £105,000
discount has not been applied and is not You can get the nurseries discount on top of
shown on your bill but you believe your any other business rates relief you’re eligible
business / premises are eligible please contact for.
the Council at ndrsr@hullcc.gov.uk Once your business has opted out of receiving
If you’re eligible, you could get: this discount you cannot change your mind.
100% off your business rates bills for The discount must be applied after mandatory
the 2020 to 2021 tax year (1 April 2020 reliefs and other discretionary reliefs have
to 31 March 2021) been applied. Where an authority applies a
100% off your business rates bills for locally funded relief, for instance a hardship
the first 3 months of the 2021 to 2022 fund, this must be applied after the Retail or
tax year (1 April 2021 to 31 March Nursery Discount. Hull City Council has
2022) automatically applied the discount where
66% off your business rates bills for the possible using information already held. If the
rest of the 2021 to 2022 tax year (1 July discount has not been applied and is not
displayed on your bill but you believe you are
2021 to 31 March 2022) - up to a total
entitled to the discount, please contact the
value of £2 million
Council at ndrsr@hullcc.gov.uk
If your business was legally allowed to open
during the national lockdown starting 5 COVID-19 Business Support Grants
January 2021, your discount for 1 July 2021 to The Government has set out a package of
31 March 2022 will be capped at £105,000 targeted measures to support businesses
rather than £2 million. through the period of disruption caused by
COVID-19. The Council are working with
You can get the retail discount on top of any
partners to support local businesses and have
other business rates relief you’re eligible for.
a dedicated business support team to help.
Business can opt out of the retail discount for
The grants available have changed frequently
the 2021 to 2022 tax year and must contact
as local and national restrictions have been
Hull City Council to confirm this. Once your put in place to try and control the spread of the
business has opted out of receiving this coronavirus. For information on the grants
discount you cannot change your mind. currently available please access the Council’s
Nurseries discount website at www.hull.gov.uk and follow links for
Your business can qualify for nurseries coronavirus and then coronavirus-business-
discount if both: advice-and-support.
the business is on Ofsted’s Early Years Please note, the Government announced in
Register the Budget on 03 March 2021 that the final
the business premises is wholly or date for applications for COVID-19 Local
Restrictions Grants is 31 March 2021. They
mainly used to provide the Early Years
also announced new Restart Grants forA5 Business rates booklet 202122_Layout 1 11/03/2021 11:25 Page 7
businesses closed during lockdown which are commitments, including subsidy obligations
payable from 01 April 2021. set out in the Trade and Cooperation
These one-off payments will be granted to Agreement (TCA) with the EU.
businesses required to close by national Local Authorities can still pay out subsidies
lockdown restrictions from 05 January 2021 as under previously approved schemes as these
follows: will be in line with TCA requirements. This
Up to £6,000 for non-essential retail includes subsidies related to COVID-19 that
Up to £18,000 for retail hospitality or have previously been given under the State
leisure who were required to close Aid Temporary Framework, such as business
Businesses who have already applied for and rates reliefs and COVID-19 business support
are eligible for a Local Restrictions Grant or grants. To ensure continuity and consistency
Closed Lockdown Top Up Payments will not until any new subsidy provisions are
have to reapply. Hull City Council will implemented, the State Aid Temporary
automatically reassess existing grant Framework provisions will still be applied until
applications and will start making the further guidance on subsidy control is issued.
appropriate payments to eligible businesses These provisions include: the €200k De
as soon as the funding has been received Minimis aid threshold, €800k under the
from the Government early in the new financial Temporary Framework aid threshold and €3
year. million under Section 3.12 of the Temporary
Relief for Local Newspapers Framework threshold (a potential aggregate of
The government is providing funding to local €4 million).
authorities so that they can provide a discount If you are receiving or have received, any ‘de
worth up to £1,500 a year until 31 March 2025, minimis’ aid granted during the current or two
to office space occupied by local newspapers. previous financial years you should contact
This is up to a maximum of one discount per Hull City Council immediately with full details.
local newspaper title and per hereditament, Hardship Relief
and up to state aid limits. The relief will be Hull City Council has discretion to give relief in
delivered through local authority discretionary specific circumstances. Full details can be
discount powers (under section 47(3) of the obtained from Hull City Council.
Local Government Finance Act 1988).
Eligibility criteria for this relief is set out in a Rating Advisers
guidance note: “The case for a business rates Ratepayers do not have to be represented in
relief for local newspapers”, which can be discussions about their rateable value or their
obtained at rates bill. However, ratepayers who do wish to
www.gov.uk/government/consultations/thecase be represented should be aware that members
-for-a-business-rates-relief-forlocalnewspapers of the Royal Institution of Chartered Surveyors
(RICS – website www.rics.org) and the
Local Discounts Institute of Revenues, Rating and Valuation
Hull City Council can, under exceptional (IRRV - website www.irrv.org.uk) are qualified
circumstances, grant discretionary local and are regulated by rules of professional
discounts under the Localism Act 2012, conduct designed to protect the public from
however the full cost of this relief is borne by misconduct. Before you employ a rating
the Council Taxpayers. Full details can be adviser, you should check that they have the
obtained by contacting Hull City Council. necessary knowledge and expertise, as well
State Aid / Subsidy as appropriate indemnity insurance. Take great
The EU State Aid rules no longer apply to care and, if necessary, seek further advice
subsidies granted in the UK following the end before entering into any contract.
of the transition period. The United Kingdom
remains bound by its internationalA5 Business rates booklet 202122_Layout 1 11/03/2021 11:25 Page 8
Information Supplied with up information, inward-investment,
Demand Notices business grants/loans, employing staff
Information relating to the relevant and and redundancy support.
previous financial years in regard to the Opening Times
gross expenditure of the local authority is The dedicated business service is open:
available at www.hull.gov.uk. Hard copies Monday to Friday: 8am – 7pm
are available on request; please call 01482 Saturday: 8am – 1pm
300 301. Email: ndrsr@hullcc.gov.uk
Contact us Post: Business Rates, Hull City Council,
Call: 01482 300 301 PO Box 15, HU1 2AB
You can call the dedicated business line Further Information
and speak to an advisor regarding: To find out more about your Business Rates
> business rates or about how Council Tax is spent.
> licences/permits Business Rates
> health and safety advice www.hull.gov.uk/business/business-rates
> further information and advice for new Council Tax
and existing businesses including start- www.hull.gov.uk/counciltax
If you don’t The Census is taking
tell us, we place in March 2021.
It’s a survey that happens every ten years and
don’t know gives us a picture of all the people and
households in England and Wales. It is run by
• Want a say in how your business rates are
spent? the Office for National Statistics.
• Want a say in where investment is focused? The Census determines how much funding
local areas get. Government uses the Census
• Want to hear about funding for your for planning and policy, and your local council,
business?
health and police use it to plan and deliver local
• Want to influence policy and decisions that services.
affect your business?
This Census will be primarily online and it must
• Want free access to customer insight and
be completed in English.
business intelligence?
Then, sign up to Completing the Census is a legal requirement.
the Enterprise Research Panel Failure to complete and return the Census may
No meetings – result in a prosecution and a fine of £1000.
just 10 minutes a few times a year Help us: Make sure all of your staff know about
Confidential and anonymous. the Census and fill it in. Contact us for posters,
www.hull.gov.uk/enterprisepanel or leaflets and other resources, in a variety of
email Insight@hullcc.gov.uk languages.
Email insight@hullcc.gov.uk or visit
hull.gov.uk/census for ways you can help.
Enterprise research panel
This document can be made available in other formats
(large print, audio and Braille) and different community languages.
Please telephone 01482 300 300. 4015You can also read
