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