SMALL businesses in west Wiltshire can now receive tax relief after the introduction of a new payment structure.

The change in the way business rates are calculated means firms occupying smaller premises will pay less than those with larger buildings.

West Wiltshire District Council revenues and benefits manager Shirley Sanchez said: "We have contacted businesses that we think may qualify for the rate relief and invited them to apply, and we are working through those returned forms now.

"In the next couple of weeks, we anticipate that this will be completed and all customers who are entitled to the relief, and have sent a completed application to us, should receive a revised bill.

"If you haven't returned your form yet, please do so as soon as possible."

Business rates are calculated by multiplying the property's value in rent by a figure determined by the Government each year.

Since April 1, there are now two such 'rate multipliers' one for small non-domestic properties that qualify for rate relief, and another that includes a supplement to pay for this new scheme.

Ratepayers whose sole property has a rateable value of under £10,000, or multiple properties with a combined rateable value of less than £15,000, should qualify for the help.

Applications for rate relief must be made within six months of the end of the financial year that the charges relate to, although they can be made now for the financial year 2005/06.

Ratepayers who already receive rural rate relief or charity relief will not be entitled to further help under this new scheme.

For more information contact the district council's customer services department on (01225) 770323.