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<p>Business rates are charged on most non-domestic properties, and small business
rate relief applies uniformly across England where a business property’s rateable
value is less that £15,000.</p><p> </p><p>Where a business occupies more than one
property, the total value of all their property must be below £28,000 in London, or
£20,000 in the rest of England, to be eligible for small business rate relief.</p><p>
</p><p>The Government is committed to considering the feasibility of replacing small
business rate relief with a business rates allowance for small businesses once local
authority and HMRC systems are linked in line with our planned digitalisation of business
rates.</p>
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