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

(Section 47 of the Local Government Finance Act 1998 as amended by Section 69 of the Localism Act 2011)

Overview

Under the Localism Act 2011, up to 50% discretionary relief may be awarded to certain reoccupied empty properties. The purpose of re-occupation relief is to encourage occupation of shops to help build a thriving town centre.

Relief is calculated on the business rates liability after any mandatory or other discretionary reliefs (other than retail relief) have been applied.

Eligibility

Relief can be granted in the following circumstances:

• when the property was previously in use it was wholly or mainly used for retail
• the property has been empty for 12 months or more before reoccupation
• the property has been re-occupied between 1 April 2014 and 31 March 2016
• the property is used for any use

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

Relief applies for up to 18 months as long as the property is continuously occupied. This is a temporary relief and eligibility ends on 30 September 2017.