SBRR can be claimed if a ratepayer鈥檚 sole or main property鈥檚 Rateable Value (RV) is below 拢15,000. For 2017/18 and subsequent years there is 100% relief for RVs no greater than 拢12,000 with a sliding scale of relief between RV 拢12,000 and 拢15,000.
Generally, SBRR is only available to ratepayers who occupy either:
- one property, or
- one main property and other additional properties that each have a RV below 拢2,900 with an aggregate RV for all its properties below 拢20,000 (below RV 拢28,000 in London).
