Relief is available for occupied property(s) with a rateable value of up to £12,000 or combined rateable value of £35,000 or less.
| Rateable Value / Combined Rateable Value | Relief % |
|---|---|
| Up to £12,000 | 100% |
| £12,001 to £15,000 | Taper from 100% to 25% |
| £15,001 to £20,000 | Taper from 25% to 0% |
| Upper limit for cumulative RV *£35,000 | 25% |