Frequently Asked Questions
Q: What are the relevant qualifying conditions for SBRR?
The property must be on the rating list on the 1st day of the chargeable year (1st April) The rateable value of the property must be below the threshold of £15,000 rateable value. Ignoring disregarded properties (see below), the ratepayer occupies only one property only in England. The ratepayer must apply to the billing authority in respect of each chargeable financial year.