In England and Wales small businesses are entitled to Small Business Rate Relief if the rateable value of their premises is less than £15,000 (£21,500 in London). Special rules apply for businesses that own more than one property (but with a total rateable value below this limit).

In Northern Ireland, there is a hardship relief scheme for small businesses which came into operation on 31 December 2005. Hardship relief provides support to businesses in crisis because of exceptional circumstances and removes the need to pay rates during the period that a business suffers a crisis due to exceptional circumstances.

In Small Business Rate Relief, the amount of relief depends on the rateable value.

If the rateable value of the property is less than £5,000, the rates are calculated using the small business multiplier, which for 2008/09 is 45.8 pence, and reduced by 50%.

If the rateable value is from £5,000 to £9,999, the reduction decreases on a sliding scale of 1% for every £100. For example, if the rateable value is £7,500, the rates are reduced by 25%.

If the rateable value is from £10,000 to £14,999 (£21,499 in London), rates are also calculated using the small business multiplier. For 2008/09, the small business multiplier is 45.8 pence (instead of the standard 46.2 pence).

In Northern Ireland's hardship relief scheme, eligibility depends on a number of issues. These include exceptional circumstances and unforeseen events that may affect the business badly and cannot be avoided.

Most non-domestic properties, including those owned or used by voluntary organisations, will be eligible for hardship relief if they meet certain conditions. Properties not eligible include car parks, advertising hoardings and ATMs.

Since 1 April 2008, empty business properties have been exempted from business rates for the first three months that they are empty. Industrial and warehouse properties qualify for a further three months' exemption from business rates. After that, full business rates are normally payable.

Other reliefs

• Charities and community amateur sports clubs can get their business rates bills reduced by 80%. In some areas, this could be reduced even further.
• Other non-profit organisations can apply for up to 100% discretionary relief.
• Certain rural businesses, such as village shops and petrol stations, may be able to claim rate relief.
• You may be able to get hardship relief if you are finding it difficult to pay. This is normally only available to businesses that are important to the local community.