Form

NNDR1: national non-domestic rates - supplementary form guidance notes

Updated 21 December 2023

Applies to England

Please read this note before completing and submitting your NNDR1 (Supplementary) form

Authorities are asked to record the number of hereditaments that are receiving relief at 31 December 2023 based on the 2023 rating list, and the thresholds applicable to the 2023 list, and NOT the number of times hereditaments may receive the relief during the year.

As this is a snapshot of hereditaments as at the 31 December 2023, the form may contain lines for reliefs that will no longer be applicable from 1 April 2024.

If it is not possible to take the data as at 31 December 2023, the data should be taken as soon as possible after this date.

The NNDR1 (Supplementary) form has to be returned by 31 January 2023 – the same date as the main NNDR1 2023-24 form.

Once the main NNDR1 form is completed for Empty Property relief, Small Business Rate Relief, and Other discretionary relief, the relevant amounts of relief to be awarded will be transferred to cells (a), (b) and (c) in Part 2 of the supplementary form and there should be no need to change these figures.

Please check the Supplementary Validation sheet to see if any comments are required.

Part 1: Numbers of hereditaments being granted relief as at 31 December 2023*

Mandatory relief

Insert in lines 1a to 1f, the number of hereditaments being granted mandatory relief as at 31 December 2023*.

The breakdown of relief is as follows:-

Line a The number of hereditaments being granted charitable relief

Line b The number of hereditaments being granted Community Amateur Sports Clubs relief

Line c The number of hereditaments being granted rural general stores, post offices, public houses, petrol filling stations and food shops relief

Line d The number of hereditaments that were being granted or eligible for public lavatories relief

Line e The number of hereditaments being granted partly occupied premises relief

Line f The number of hereditaments to be granted empty property relief – this is automatically calculated from the following rows

Line f i Where the hereditament is an empty industrial property that is rated above the exemption threshold

Line f ii Where the hereditament is empty and has listed building status

Line f iii Where the hereditament is empty and is owned by a Community Amateur Sports Club

Line f iv Where the hereditament is empty and is owned by a charity

Line f v Where the hereditament is empty and is not included in categories g (i) to g (iv)

Line f vi Where the hereditament is an empty non-industrial property that is rated above the exemption threshold.

Discretionary relief

Insert in lines 1g to 1m the number of hereditaments being granted discretionary relief as at 31 December 2023*.

The breakdown of relief is as follows:

Line g The number of hereditaments being granted charitable relief

Line h The number of hereditaments being granted non-profit making bodies’ relief

Line i The number of hereditaments being granted Community Amateur Sports Clubs’ relief

Line j The number of hereditaments being granted general stores, post offices, public houses, petrol filling stations and food shops relief

Line k The number of hereditaments being granted other small rural businesses relief

Line l The number of hereditaments within Designated Areas being granted discounts

Line m The number of hereditaments subject to a S47 local discount not counted elsewhere

Discretionary relief funded through S31 grant

Enter in lines 1n to 1q the number of hereditaments being granted discretionary relief which is funded through S31 grants as at 31 December 2023*.

The breakdown of relief is as follows:-

Line n The number of hereditaments receiving Rural Rate Relief

Line o The number of hereditaments receiving Local Newspaper relief

Line p The number of hereditaments receiving Supporting Small Business relief

Line q The number of hereditaments receiving Retail, Hospitality and Leisure relief

Line r The number of hereditaments receiving Low carbon heat networks relief

Small Business Rate Relief

Hereditaments should pay either the standard business rates multiplier, or the standard multiplier plus the supplement, to fund the small business rates relief scheme. Some hereditaments in the first category may also receive a discount which will reduce, or even eliminate completely, the amount of non-domestic rates they are expected to pay. Enter in lines 1r to 1t the number of hereditaments broken down by the various categories. We expect the sum of lines r, s & t to equal the total number of hereditaments for your authority. This checked on the Supplementary Validation tab.

Line s The number of hereditaments that contribute to the small business rate relief scheme by paying the additional multiplier.

Line t The number of hereditaments that pay the small business rate multiplier and are receiving a discount from the small business rate relief scheme – this is calculated from the following two rows

Line t i The number of hereditaments benefiting from small business rate relief that have a rateable value of between £0 and £12,000 that will receive the maximum discount.

Line t ii The number of hereditaments benefiting from small business rate relief that have a rateable value of between £12,001 and £15,000 that will receive the discount on a sliding scale.

Line u The hereditaments that only pay the small business rate multiplier and do not receive a discount. If this figure is not readily available from your system it should be calculated as the total number of hereditaments less s & t above.

Part 2: Estimated value of relief to be granted in 2024-25

This part provides a breakdown of the empty property relief, small business rates relief, and other discretionary relief provided in Part 2 of the form. It is therefore related to 2024-25.

Empty Property Relief

The breakdown of relief required is as follows:-

Line a The estimated value of empty property relief to be granted in 2024-25. This cell is copied through from Part 2, line 20, column 7 of the main NNDR1 2024-25 form

Line a should be broken down in to 6 component parts:

Line a i Where the hereditament is an empty industrial property that is rated above the exemption threshold

Line a ii Where the hereditament is empty and has listed building status

Line a iii Where the hereditament is empty and is owned by a Community Amateur Sports Club

Line a iv Where the hereditament is empty and is owned by a charity

Line a v Where the hereditament is empty and is not included in categories a (i) to a (iv)

Line a vi Where the hereditament is an empty non-industrial property that is rated above the exemption threshold.

Small Business Rate Relief

Line b asks for information on the Small Business Rate relief (SBRR)

Line b The estimated cost of the small business rate relief for properties within the billing authority area. This cell is copied from Part 2, line 9, column 7 of the main NNDR1 2024-25 form

The figure in line b should be broken down as follows:

Line b i The value of the small business rate relief to be granted to those hereditaments with a rateable value of between £0 and £12,000 that will receive the maximum discount.

Line b ii The value of the small business rate relief to be granted to those hereditaments with a rateable value of between £12,001 and £15,000 that will receive the discount on a sliding scale.

Other Discretionary Relief

Line c asks for information on the ‘other’ discretionary relief given under section 47.

Line c The estimated value of other discretionary relief to be granted in 2024-25. This cell is copied through from Part 2, line 28, column 7 of the main NNDR1 2024-25 form

Line c should be broken down in to 2 component parts:

Line c i Where a Mayoral Development Corporation (MDC) has assumed functions under section 47(3) and (6) of the 1988 Act, as modified by section 214(9) of the 2011 Localism Act to grant the relief. For most authorities, this should be 0 and the cell will be greyed out.

Line c ii Where the relief is granted by the billing authority. This is calculated automatically as the difference between Line c and Line c i and for most authorities it will be the same as Line c.

Comments

If you need to make any comments please enter them in the Notes box at the bottom of the form.

Validation

Please check to see if any comments are required on the Supplementary validation sheet after entering data for your authority. Further information on the validations can be found in the ‘Validation checks’ document.

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*If it is not possible to take the data as at 31 December 2023, the data should be taken as soon as possible after this date