I have just taken over a shop lease. Do the reliefs transfer to me?

Checked against the rating list and the rules in force as at 2026-08-23.

In short

No. Reliefs follow the occupier, not the premises. Whatever the previous tenant claimed ended when they left, and you have to claim in your own right. A change of occupier is where a relief most often disappears without anyone noticing.

What happens to the old relief

The outgoing tenant’s relief is cancelled with their account. Your council records a new occupier. It doesn’t assess whether the new one qualifies.

Meanwhile you are dealing with a fit-out, a licence application and staff, and the bill that arrives gets paid.

A shop that fully qualified for small business rate relief can pay the full amount from the day you took it on. You have never seen the version of the bill with the relief on it, so nothing looks wrong. Read the relief lines on the first bill you get.

Three things to check after taking over

The occupation date. The date your council holds should match the day you took occupation. If it’s wrong you can end up liable for a period that was not yours.

Whether any arrears have attached to you. The previous occupier’s debt should not generally be yours, but an error in the liable party or the dates can drag you into it. Worth settling early.

Whether the reliefs have been claimed in your name. The most straightforward of the three, and usually the most recoverable.

Claiming late

Where you qualified and never claimed, the relief can usually be backdated. How far depends on the circumstances and on your council.

Taking over two years ago and only thinking about it now is often the largest case, because there are two years to recover.

One flat fee: 10% of the savings we secure, confirmed in writing by the council. Nothing saved, nothing to pay.

If there's nothing to save, we say so.

Not sure how it applies to you?

Send a photo of your rates bill and we’ll tell you the same day whether there is anything to recover. WhatsApp 07594 933857.

Send a bill photo

Sources: Small Business Rate Relief (GOV.UK)

The numbers behind this, borough by borough

Each borough page carries the spread of rateable values and the value per square metre, by type of premises. It also ranks the most expensive streets in the borough. Those aggregations are ours.

Related questions

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