Form

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

Updated 17 December 2025

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 2025 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 2025, the form may contain lines for reliefs that will no longer be applicable from 1 April 2026.

If it is not possible to take the data as at 31 December 2025, the data should be taken as soon as possible after this date.

The NNDR1 (Supplementary) form has to be returned by 31 January 2026 the same date as the main NNDR1 2026-27 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 3 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 2025

Mandatory relief

Insert in lines 1a to 1h, the number of hereditaments being granted mandatory relief as at 31 December 2025. If it is not possible to take the data as at 31 December 2025, the data should be taken as soon as possible after this date.

The breakdown of relief is as follows:-

Line a: The number of hereditaments that receive a discount from the small business rate relief scheme â this is automatically calculated from the following rows

Line a ( i ): where the hereditament has a rateable value between £0 and £12,000 and is receiving the maximum discount

Line a ( ii ): where the hereditament has a rateable value between £12,001 and £15,000 and is receiving the discount on a sliding scale

Line b: The number of hereditaments that pay only the small business rate multiplier and are not granted a small business rates relief discount

Line c: The number of hereditaments being granted charitable relief

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

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

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

Line g: The number of hereditaments being granted partly occupied premises relief

Line h: The number of hereditaments to be granted empty property relief â this is automatically calculated from the following rows

Line h ( i ): Where the hereditament is an empty industrial property that is rated above the exemption threshold

Line h ( ii ): Where the hereditament is empty and has listed building status

Line h ( iii ): Where the hereditament is empty and is owned by a Community Amateur Sports Club

Line h ( iv ): Where the hereditament is empty and is owned by a charity

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

Line h ( vi ): Where the hereditament is an empty non-industrial property that is rated above the exemption threshold.

Discretionary relief

Insert in lines 1i to 1n the number of hereditaments being granted discretionary relief as at 31 December 2025. If it is not possible to take the data as at 31 December 2025, the data should be taken as soon as possible after this date.

The breakdown of relief is as follows:-

Line i: The number of hereditaments being granted charitable relief

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

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

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

Line m: The number of hereditaments within Designated Areas being granted discounts

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

Discretionary relief funded through S31 grant

Enter in lines 1o to 1s the number of hereditaments being granted discretionary relief which is funded through S31 grants as at 31 December 2025. If it is not possible to take the data as at 31 December 2025, the data should be taken as soon as possible after this date.

The breakdown of relief is as follows:-

Line o: The number of hereditaments receiving Supporting Small Business Relief

Line p: The number of hereditaments being granted Retail, Hospitality and Leisure relief

Line q: The number of hereditaments being granted Low carbon heat networks relief

Line r: The number of hereditaments being granted Improvement relief

Line s: The number of hereditaments being granted Film Studio relief

Part 2: Hereditaments on multipliers

Insert in lines 2a and 2b, column 1, the number of hereditaments on the small multiplier and the standard multiplier as at 31 December 2025. If it is not possible to take the data as at 31 December 2025, the data should be taken as soon as possible after this date.

Insert in lines 2a to 2e, column 2, the forecast number of hereditaments on each of the five multipliers, for 2026-27 .

Line a: The number of hereditaments on the small multiplier

Line b: The number of hereditaments on the standard multiplier

Line c: The number of hereditaments on the small RHL multiplier

Line d: The number of hereditaments on the standard RHL multiplier

Line e: The number of hereditaments on the Higher Value multiplier

Part 3: Estimated value of relief to be granted in 2026-27

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 2026-27 and should be reported as negative values.

Empty Property Relief

The breakdown of relief required is as follows:-

Line a: The estimated value of empty property relief to be granted in 2026-27. This cell is copied through from Part 2, line 19, column 3 of the main NNDR1 2026-27 form

Line a should be broken down into 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 8, column 3 of the main NNDR1 2026-27 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 2026-27. This cell is copied through from Part 2, line 37, column 3 of the main NNDR1 2026-27 form

Line c should be broken down into 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.

Date of Latest Information

This line asks for the date of latest information taken into account when calculating the figures in the supplementary form

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.