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Hardship rate relief

The council may reduce business rates where the rate payer would otherwise sustain hardship, and where it would be in the interests of the community to do so.

All applications will be considered on their merits, and it will be for the applicants to demonstrate both hardship, and the value to the local community of the services they provide.

The council would expect to grant relief in rural or other areas where the local community is served by not more than two businesses of the nature of that operated by the applicant.

Nature of relief

• The council may grant relief to a maximum of 80% of the rate liability to applicants who meet its criteria.
• Relief will be granted for one year only, and will apply from the start of the Financial Year in which the application is made (or the date of occupation of the premises, if that is later).
• Relief will continue to the end of the financial year, unless liability ceases, or there is a change of circumstances affecting the granting of relief.
• Fresh applications will be required in respect of second and subsequent years.
• Business rates will remain payable to the council pending a decision on any application for relief.

Details to accompany the application

Applicants are required to submit a copy of their latest audited accounts. Where an Audit Certificate is not available, it will be necessary for applicants to demonstrate that their accounts have been accepted by the Inland Revenue.

Where up-to-date accounts cannot be provided, the council may require the submission of a current Statement of Affairs, certified by the applicant's accountant.

The council will wish to establish whether or not business rates represent a significant proportion of the running expenses of the business. We will also wish to examine details of the extent and nature of the total debts of the business that are outstanding. In this respect, the application form requires applicants to submit estimates of the current trading position and indebtedness of their business.

The balance sheet of the business should be capable of demonstrating that the business cannot continue as a going concern under current trading conditions without such assistance as the council can offer.

Application

To apply for this business rate reduction simply contact your local office to request a form or download the  hardship business rate relief form 106kb .

The form should be returned to your local office with all requested evidence and any further information you think may help with your application.

Last updated: 17 June 2010