Discretionary revaluation relief

The discretionary revaluation relief provides support to businesses that face the steepest increase in their business rates as a result of the 2017 revaluation.  The relief is cash limited based on funding from central government and is subject to state aid limits. 

The relief is effective from 1 April 2017 and will be provided over four years.  The amount of relief provided will gradually reduce over this four year period.

Eligibility

You may be eligible if:

  • Your business rates have significantly increased as a result of the 2017 revaluation by 12.5 per cent or more.
  • Your rateable value is less than £200,000.
  • The increase is causing the business financial hardship.
  • Granting the relief is in the interests of the city and local community.

We will take into account the following criteria when determining whether an award can be made:

  • The impact on the council's budget position and the consequential effects upon services and taxpayers.
  • The financial position of the applicant.
  • The extent to which the organisation is likely to be financially sustainable.
  • The employment and other economic, social and environmental benefits provided by the organisation to the city and the relevant locality in which the business is located

Read the full discretionary revaluation relief cabinet report.

How to apply

Send completed forms and a copy of your latest audited or signed accounts by email to business.unit@liverpool.gov.uk or by post to: Liverpool City Council, Revenues and Benefits Service, Cunard Building, Water Street, Liverpool, L3 1AH.