Reliefs, reductions and empty properties
In some circumstances you may be eligible for a reduction to your Business Rates bill. There are several different types of reduction and relief.
Small business rate relief
If a property has a rateable value of less than £15,000 it may be eligible for Small Business Rate Relief. Read more about small business rate relief, including how to apply.
Reductions for Retail, Hospitality and Leisure
From 1 April 2026 instead of a percentage discount on their bill, eligible businesses will have their rates calculated using lower multipliers:
- 38.2 pence for properties with a rateable value below £51,000
- 43.0 pence for properties with a rateable value of £51,000 or more (up to £499,999)
The bill explains the multiplier used to calculate your liability.
If you believe the incorrect multiplier has been used because the property has not been recognised as being wholly or mainly used for retail, hospitality or leisure, complete the form to apply for Retail, Hospitality and Leisure Relief. This form is also required for applications relating to previous financial years.
Charitable relief
Charitable relief is awarded when properties are used for charitable purposes or by non-profit making organisations. There are two types of charitable relief: mandatory and discretionary. You can read more about applying for charitable relief, including information on Community Amateur Sports Club status (CASC).
Transitional relief
The 2026 transitional relief scheme is designed to reduce the impact of any significant increase in the rateable value after a revaluation. More about the 2026 Business Rates revaluation.
Hardship relief
Hardship relief is an exceptional form of discretionary Business Rates relief available under Section 49 of the Local Government Finance Act 1988.
Relief is awarded only in very limited circumstances. Financial difficulties, reduced profits, increased costs, competition from other businesses, or general economic pressures are not normally sufficient grounds for relief.
To qualify for hardship relief, a business must demonstrate:
- That it is suffering severe financial hardship
- That granting relief would be in the wider interests of local council taxpayers
The second test sets a high threshold. Applicants must clearly demonstrate that the business provides an essential service or benefit to the local community which could not easily be replaced if the business ceased trading. Most businesses operating in competitive commercial markets are unlikely to meet this requirement.
Before you apply
Applications will only be considered where sufficient evidence is provided. You must provide us with:
- Your latest audited accounts (or certified accounts if audited accounts are not available)
- A detailed statement explaining why your business is essential to local residents and council taxpayers
- Evidence of the specific community benefit provided by your business
- Details of any steps taken to improve the financial position of the business
Hardship relief is intended for very rare cases and is not meant to subsidise normal trading risks.
We require applicants to demonstrate both:
- Exceptional financial hardship
- How your business is essential to the local community that justifies the use of public funds
To apply for hardship relief, email your application and supporting documents to: brates@wandsworth.gov.uk.
Empty properties
Specific rules apply when properties are empty for a period of time. More about empty properties.