National Non-Domestic Rates (Business Rates) Discretionary Rate Relief Policy

Overview

The purpose of the hardship policy is to support local businesses in the community. The Council may provide short-term assistance to businesses that are suffering unexpected hardship, arising from circumstances beyond the business's control and outside of the normal risks associated with running a business of that type. The amount of rates that will be remitted will depend on the circumstances of each case.

Eligibility

There is no specific definition of hardship although the Council will consider:

• each application on its own merits
• relief granted should be the exception rather than the rule
• the test of hardship need not be confined to 'financial' hardship, all relevant factors affecting the ability of a business to meet its liability for rates should be taken into account
• the interests of the council tax payers go wider than direct financial interests and may include such things as employment prospects and local amenities
• where the granting of relief would have an adverse effect on the financial interests of local tax payers, the case for reduction of rates may still outweigh the cost to local tax payers
• the Council's corporate policies
• the contribution of the business to the local area
• the size of the business: the Council would normally give preference to small businesses although relief is available in principle to all businesses Applications for hardship rate relief shall be regarded as a last resort and will only be considered after consideration of any other forms of rate relief to which the applicant may be eligible

Relief will be granted where:

• it is considered that the ratepayer would sustain hardship by paying the whole bill
• it is reasonable to grant relief having due regard to the interests of council tax payers

Relief will not be granted:

• to enable a new business to become established
• where a profit has been made or the loss is minor in comparison to the overall turnover

Applications

Applicants must provide:

• a completed application form to demonstrate how the application satisfies the eligibility criteria
• any information required that is specific to the type of relief being applied for
• evidence of financial need
• any other information that the Council may consider necessary in order to assess the application

Duration

Hardship relief will normally be awarded for a short, fixed period depending on the nature and likely duration of the hardship. All awards shall cease at the end of the financial year if not ceased at an earlier date.