Kernock Cottages, Cornwall

Name: Elisabeth Bailey

Sector: Tourism

Current rateable value of business: £10,250

Original rateable value of business: £11,000

“Having sold one house in 2016 (when our total rateable value was £13,750), our rateable value is now below £12,000 therefore currently eligible for 100% small business rate relief. We previously paid over £6000.

“The £12,001 threshold is a disincentive for us to invest in any further expansion. We had intended to add a Shepherd’s hut as ancillary bedroom accommodation for our popular wheelchair-accessible cottage, but this would have been revenue neutral because of the business rates impact of going over the threshold.”