Business rates reductions and exemptions - Print version

Occupied properties

Occupied properties may be eligible for certain reliefs or exemptions. They include:

• Small Business Rates Relief
• Part Occupied Relief (Section 44a)
• Charity and Community Amateur Sports Club Relief
• Public Toilet Relief
• Hardship Relief
• Transitional Relief
• Local Discounts
• Local Newspaper Relief
• Supporting Small Businesses Relief
• Retail, Hospitality and Leisure Relief
• Heat Network Relief
• Properties Exempt from rating

Unoccupied properties

Unoccupied properties may eligible for certain reliefs or exemption. They include:

• Unoccupied Property Rate Relief
• Unoccupied Exemptions

Please read our Policy for all Discretionary Relief - (excluding charities & not for profit organisations) [https://www.coventry.gov.uk/business-rates/non-domestic-rates-policy-discretionary-relief-%E2%80%93-excluding-charities-not-profit-organisations] for more information about discretionary reliefs.

More information regarding reliefs and exemptions from Government [https://www.gov.uk/apply-for-business-rate-relief].

Small Business Rate Relief

From 1 April 2024 the ratepayer of a property with a rateable value which does not exceed £50,999 will automatically have their bill calculated using the lower small business non-domestic rating multiplier [http://www.coventry.gov.uk/info/14/business_rates/161/business_rates/2], rather than the national non-domestic rating multiplier. Between 1 April 2017 and 31 March 2024 ratepayers who are not entitled to another mandatory relief or are liable for unoccupied property rates and occupy a property with a rateable value which does not exceed £50,999 have their bill calculated using the lower small business non-domestic rating multiplier [http://www.coventry.gov.uk/info/14/business_rates/161/business_rates/2], rather than the national non-domestic rating multiplier.

From 1 April 2017

In addition, generally, if the sole or main property is shown on the rating list with a rateable value which does not exceed £14,999, the ratepayer will receive a percentage reduction in their rates bill for this property of up to a maximum of 100%. For a property with a rateable value of not more than £12,000, the ratepayer will receive a 100% reduction in their rates bill.   

Generally, the percentage reduction (relief) will only available to ratepayers who occupy either:

1. one property, or
2. one main property and other additional properties providing those additional properties each have a rateable value which does not exceed £2,899.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all the properties mentioned in (b), must not exceed £19,999 outside London or £27,999 in London on each day for which relief is being sought. If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.

Relief is based on a sliding scale:

• Properties with a rateable value of up to £12,000 get 100% relief.
• For properties with a rateable value between £12,001 and £14,999, relief is reduced by 4% for every £120 of rateable value.  

In addition, the Government introduced additional support to small businesses. For those businesses that take on an additional property after 14 February 2014 which would normally have meant the loss of small business rate relief, the Government  confirmed that the ratepayer is allowed to keep that relief for a period of 12 months.

Between 1 April 2012 and 31 March 2017

Ratepayers who are not entitled to another mandatory relief or are liable for unoccupied property rates and occupy a property with a rateable value which does not exceed £17,999 outside London or £25,499 in London will have their bill calculated using the lower small business non-domestic rating multiplier [http://www.coventry.gov.uk/info/14/business_rates/161/business_rates/2], rather than the national non-domestic rating multiplier.

In addition, generally, if the sole or main property is shown on the rating list with a rateable value which does not exceed £11,999, the ratepayer will receive a percentage reduction in their rates bill for this property of up to 100% for a property with a rateable value of not more than £6,000.

Generally, this percentage reduction (relief) is only available to ratepayers who occupy either:

1. one property, or
2. one main property and other additional properties providing those additional properties each have a rateable value which does not exceed £2,599.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all the properties mentioned in (b), must not exceed £17,999 outside London or £25,499 in London on each day for which relief is being sought. If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.

Relief is based on a sliding scale:

• Properties with a rateable value of up to £6,000 get 100% relief.
• For properties with a rateable value between £6,001 and £11,999, relief is reduced by 2% for every £120 of rateable value.  

Where a ratepayer meets the eligibility criteria and has not received the relief they should complete an application form. Provided the ratepayer continues to satisfy the conditions for relief which apply at the relevant time as regards the property and the ratepayer, they will automatically continue to receive relief in each new valuation period.

Certain changes in circumstances will need to be notified to the local authority by a ratepayer who is in receipt of relief (other changes will be picked up by the local authority). The changes which should be notified are:

1. the ratepayer taking up occupation of an additional property, and
2. an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief.

Part Occupied Relief (Section 44a)

A ratepayer must pay the full non domestic rate whether a property is wholly occupied or only partly occupied. If a property is partly occupied for a short period of time, the Council can, in certain cases, award relief for the unoccupied part.

This relief is administered under Section 44a of the Local Government Finance Act 1988.

Please read our Policy for all Discretionary Relief - (excluding charities & not for profit organisations) [https://www.coventry.gov.uk/business-rates/non-domestic-rates-policy-discretionary-relief-%E2%80%93-excluding-charities-not-profit-organisations] for more information. 

Full rates will remain payable on a partly occupied property if the Authority chooses not to exercise its power in this respect.

Charities, Community Amateur Sports Clubs and Not for Profit Organisations

Mandatory Rate Relief 

Charities, exempt charities and Community Amateur Sports Clubs (CASC) may be entitled to 80% Mandatory Rate Relief if they occupy non-domestic properties, wholly or mainly for charitable purposes or for the purposes of the club. This relief can be topped up to 100% at the discretion of the Council under their Discretionary Rate Relief policy. Please see below for further information. 

Charity shops can also receive 80% Mandatory Rate Relief if they are wholly or mainly used for the sale of goods donated to the charity and the proceeds of the sale are used for the charity.

To apply for Mandatory Rate Relief you will need your appropriate registration number, which can be found on the following websites:

• Charity Commission [https://www.gov.uk/government/organisations/charity-commission]
• Community Amateur Sports Club [https://www.gov.uk/government/publications/community-amateur-sports-clubs-casc-registered-with-hmrc--2] 

Discretionary Rate Relief

The Council can consider awarding Discretionary Rate Relief to certain charitable and non-profit making organisations. The Council will look at issues such as access to the facilities offered by the organisation; if the organisation provides training and/or education for its members or the community; the level of its membership; and fees.

An application for Discretionary Rate Relief must be made every year. For an application to be considered for a particular financial year it has to be made before 30 September of the following financial year, however, if awarded, Rate relief will normally only be awarded from the date the Council receives the application unless there is an exceptional circumstance.

Read our discretionary rate relief [https://www.coventry.gov.uk/business-rates/business-rates-reductions-exemptions/16] policy. 

Please note that non domestic rates charges are payable as billed pending a decision to award any non domestic rate relief. 

Public Toilet Relief

From 1 April 2020 100% rate relief is available to occupied properties in the rating list described as Public Lavatories/Conveniences.

There is no application process for this relief. To apply, please contact the Business Rates Team providing your business rates account number and property address.  

Hardship Relief

The Council can award rate relief on the grounds of hardship.

We can reduce or cancel rates if:

• you would suffer hardship if the Council made you pay and
• on balance, it would be in the interests of the Council Tax payers to reduce or cancel your rates

This relief is administered under Section 49 of the Local Government Finance Act 1988.

Apply for business rates hardship relief [http://www.coventry.gov.uk/businessrateshardship]

Please read our Policy for all Discretionary Relief - (excluding charities & not for profit organisations) [https://www.coventry.gov.uk/business-rates/non-domestic-rates-policy-discretionary-relief-%E2%80%93-excluding-charities-not-profit-organisations] for more information.

Transitional Relief

1 April 2023 to 31 March 2026

Transitional Rate Relief phases in the effect of significant changes in liability arising from the 2023 Re-Valuation of all non-domestic property, which has been conducted by the Valuation office Agency. Where appropriate, the scheme will operate until March 2026 (when all non-domestic property will be revalued again).

Transitional Rate Relief helps to phase in the effects of the changes in rateable value for ratepayers facing increased bills. Under the transition scheme, limits continue to apply to yearly increases until the full amount is due (rateable value x the multiplier).

The scheme only applies to the bill based on a property at the time of the revaluation. If there are any changes to the property after the revaluation date, transitional arrangements will not normally apply to the part of the bill that applies to any increase in rateable value due to those changes.

Any transitional adjustments affecting what a ratepayer pays are shown on the front of the rates bill.

Special rules also deal with changes in rateable values and the merger or splitting of existing properties.

The basis for calculating transitional arrangements in any year is the amount of business rates payable on a property as at 31 March of the previous financial year, after taking into account the limit set in government legislation and an adjustment for the effects of inflation.

The limit by which the business rates for a property may increase from one year to the next depends on which of the following categories the property falls into:

How are increases limited by Transitional Relief?

Your bill each year will be based on your rateable value times the multiplier. However, if this means the amount you have to pay goes up and the increase would exceed the limits given in the table below, you will qualify for transitional relief.

The following table shows the maximum increase each year over the life of the scheme (before allowing for inflation). These limits will be applied each year until you are paying the full amount.

Maximum increase each year over the life of the scheme

Property Size	2023/24	2024/25	2025/26
Small	5%	10%	25% plus inflation
Medium	15%	25%	40% plus inflation
Large	30%	40%	55% plus inflation

There is no need for a ratepayer to apply for the transitional arrangements as these are calculated automatically and any entitlement will be shown on the bill.

Further information about transitional arrangements [https://www.gov.uk/apply-for-business-rate-relief/transitional-rate-relief].

Local discounts

Section 69 of the Localism Act 2011 allows local authorities to reduce business rates for any local ratepayer for any reason. The local authority may only grant the discount if it would be reasonable to do so having regard to the interests of council tax payers in its area.

There are no specific criteria as each application needs to be considered on its own merits.

There is no application form for this local discount. To apply, please write to the business rates team giving full details of why your business should be awarded a local discount and provide all information you think is relevant to support your application, including your contact details.

Please read our Policy for all Discretionary Relief - (excluding charities & not for profit organisations) [https://www.coventry.gov.uk/business-rates/non-domestic-rates-policy-discretionary-relief-%E2%80%93-excluding-charities-not-profit-organisations] for more information.

Local Newspaper Relief

From 1 April 2017 the Government is providing funding to local authorities so that they can provide a discount worth £1,500 in year 2017/18 and 2018/19 for office space occupied by local newspapers. The Autumn budget 2018 extended this relief to financial year 2019/20.

In a Written Ministerial Statement 27 January 2020, the Government further extended this relief to apply in the financial years 2020/21 to 2024/25.

Please note that this relief will cease at the end of the 2024/25 financial year.

Eligibility criteria

This relief is administered under the local powers discount contained in Section 47 of the Local Government Finance Act 1988.

• The relief is available to local newspapers only
• The property must be occupied by a local newspaper and used wholly or mainly as offices for journalists and reporters
• Only one discount is available per newspaper title and per property
• Subject to Subsidy [https://www.gov.uk/government/publications/complying-with-the-uks-international-obligations-on-subsidy-control-guidance-for-public-authorities] limits

Exclusions

• Local council newspapers
• Online publications
• Local magazines

Application process

There is no application form for this discount. To apply, please write to the Business Rates Team giving full details of why your business should be considered for this local discount and provide all information you think is relevant to support your application, including your contact details.

For more information please read our Policy for all Discretionary Relief (excluding charities & not for profit organisations) [https://www.coventry.gov.uk/business-rates/non-domestic-rates-policy-discretionary-relief-%E2%80%93-excluding-charities-not-profit-organisations]

Supporting Small Business Relief

1 April 2023 to 31 March 2026

The Government is providing funding to local authorities so that they can provide relief to those ratepayers facing large increases in business rates charge as a result of the loss of Small Business Rates Relief or 2017 Supporting Small Business Relief at the 2023 revaluation. This relief is in addition to the Transitional Relief arrangements introduced 1 April 2023.

Entitlement to Supporting Small Business Relief is automatically calculated and granted to eligible ratepayers.

Please note that this relief will cease at the end of the 2025/2026 financial year.

This relief is administered under the local discount powers contained in Section 47 of the Local Government Finance Act 1988.

Eligibility criteria

• Entitlement to Small Business Rate Relief or 2017 Supporting Small Business Relief been lost wholly or in part at the 2023 Revaluation.
• The property is occupied.
• Subject to Subsidy [https://www.gov.uk/government/publications/complying-with-the-uks-international-obligations-on-subsidy-control-guidance-for-public-authorities] limits.

Exclusions

• The property is unoccupied.
• The property is occupied by a charity or a Community Amateur Sports Club.
• Ratepayers who received 2017 Supporting Small Businesses Relief in financial year 2022/2023 are not eligible for 2023 Supporting Small Business Relief from financial year 2024/2025 onwards.  

For more information please read the Policy for all Discretionary Relief (excluding charities & not for profit organisations) [https://www.coventry.gov.uk/business-rates/non-domestic-rates-policy-discretionary-relief-%E2%80%93-excluding-charities-not-profit-organisations]

Retail, Hospitality and Leisure Relief

During the Autumn Statement, 17 November 2022, the Chancellor announced a discount at a rate of 75% for all occupied retail, hospitality and leisure properties for financial year 2023/24, subject to a cash cap of £110,000 per business.

This discount was extended to financial year 2024/2025 during the Autumn Statement 22 November 2023. 

The discount is administered under the local discount powers contained in Section 47 of the Local Government Finance Act 1988.

Criteria

• 75% relief, subject to a maximum £110,000 cash cap per business.

Please note that this relief will cease at the end of the 2024/2025 financial year.

Eligibility criteria

To be eligible for this discount for this discount the following qualifying criteria must be met:

• The premises must be occupied
• The premises must be used wholly or mainly as:
  • a shop, restaurant, café, drinking establishment, cinema or live music venue;
  • for assembly and leisure; or
  • a hotel, guest or boarding premises, or self-catering accommodation
• The eligible ratepayer must not have refused the discount.
• Subsidy Control [https://www.gov.uk/government/publications/complying-with-the-uks-international-obligations-on-subsidy-control-guidance-for-public-authorities] limits

Ratepayers that occupy more than one property may be entitled to each of their eligible properties, subject to the appropriate cash cap.

For more information

• Policy for all Discretionary Relief - (excluding charities & not for profit organisations) [https://www.coventry.gov.uk/business-rates/non-domestic-rates-policy-discretionary-relief-%E2%80%93-excluding-charities-not-profit-organisations]
• Retail, Hospitality and Leisure Relief guidance – 2023/2024 [https://www.gov.uk/government/publications/business-rates-relief-202324-retail-hospitality-and-leisure-scheme-local-authority-guidance/business-rates-relief-202324-retail-hospitality-and-leisure-scheme]
• Retail, Hospitality and Leisure Relief guidance - 2024/2025 [https://www.gov.uk/guidance/business-rates-relief-202425-retail-hospitality-and-leisure-scheme]

Heat Network Relief

In its final report of the Business Rates Review published in October 2021, the Government announced a 100% relief for eligible low-carbon heat networks that have their own rating assessment from 1 April 2023. The relief is intended to be for those networks generating from a low carbon source to ensure the policy supports decarbonisation.

For financial year 2023/2024 Local Authorities are expected to use existing local government discretionary powers under Section 47 of the Local Government Finance Act 1988. From 1 April 2024 the relief is mandatory.

Heat networks take heat of cooling from a central source(s) and deliver it to a variety of different customers such as public buildings, shops, offices, hospitals, universities and homes. By supplying multiple buildings, they avoid the need for individual boilers or electric heaters in every building. Heat networks have the potential to reduce bills, support local regeneration and be a cost-effective way of reducing carbon emissions from heating. Heat networks play an important role in decarbonizing heat and support delivery of net zero commitments. They are uniquely able to unlock otherwise inaccessible large-scale renewable and recovered heat sources such as waste heat and heat from rivers and mines.

Please note that this relief will cease at the end of the 2023/24 financial year.

Eligibility criteria

• The Property must be wholly or mainly used for the purposes of a heat network
• The heat is over the next 12 months expected to be generated from a low carbon source (irrespective of whether that source is located on the Property or on a different Property.
• Subject to Subsidy Control [https://www.gov.uk/government/publications/complying-with-the-uks-international-obligations-on-subsidy-control-guidance-for-public-authorities] limits

Application process

There is no application form for this relief. To apply, please write to the Business Rates team giving full details of why your business should be considered for this local discount and provide all information you think is relevant to support your application, including your contact details.

For more information please read our Policy for all Discretionary Relief (excluding charities & not for profit organisations) [https://www.coventry.gov.uk/council-tax/council-tax-discretionary-relief-policy]

Full guidance from GOV.UK [https://www.gov.uk/government/publications/business-rates-heat-network-relief-local-authority-guidance-2023-24/business-rates-heat-network-relief-local-authority-guidance-2023-24].

Improvement Relief

Improvement Relief supports businesses who have invested in their property making certain improvements. If eligible, relief lasts for one year and starts from the date the improvement was completed.

Eligibility

Any improvements you make must:

• increase the rateable value of your property
• be completed on or after 1 April 2024

They must also either:

• increase the size of your property
• add new features or equipment to your property, such as heating, air conditioning or CCTV

And;

You must have occupied the property during and after the improvement works. You cannot pass on improvement relief to a subsequent ratepayer.   

Exclusions

Any improvements to existing features or equipment do not qualify.

Do I need to apply for it?  

You do not need to apply for improvement relief. To be eligible for improvement relief, you must:

• have qualifying improvement works, and
• meet the occupation requirements

I have received a certificate from the Valuation Office Agency (VOA) - what does this mean?

• You will automatically receive a certificate from the VOA if you have qualifying works.
• The VOA will give the same information to the Council.
• The Council will apply the relief and send you a revised bill if they are satisfied that you meet the occupation requirements. This means that you have occupied the property during and after the improvement works.

I think my certificate for improvement relief is wrong. Who should I contact?

• The VOA values qualifying works and issues certificates.
• There is no right of appeal against the certified values, however you should let the VOA know if you think there is something wrong with your certificate.
• You can contact the VOA using the email address on your letter or use the VOA contact form [https://www.gov.uk/contact-voa].

For more information:

•  Improvement Relief [https://www.gov.uk/apply-for-business-rate-relief/improvement-relief]

Properties exempt from rating

Schedule 5 of the Local Government Finance Act 1988 details that the following properties that are occupied may be deemed exempt from the rating list:

• Agricultural Land and Premises
• Fish Farms
• Places of Religious Worship
• Certain Property of Trinity House
• Sewers
• Property of Drainage Authorities
• Parks and Recreation Grounds
• Property used for the Disabled
• Air Raid Protection Works
• Swinging Moorings
• Road Crossings over Watercourses
• Properties used by Visiting Forces

Other occupied properties that may also be deemed exempt from the rating list are:

• Election Meeting Rooms and Polling Stations
• Properties used by Diplomatic Staff
• Public Highways

If you think that your property may be qualify as exempt from the rating list, please contact us or make an appeal to the Valuation Office Agency. Further information on the grounds for making an appeal, and on how to make one, can be found on the VOA website [https://www.gov.uk/find-business-rates].

Further details regarding these exemptions from central Government [https://www.gov.uk/apply-for-business-rate-relief].

Unoccupied Property Rate Relief

Most owners or tenants of non-domestic properties that are unoccupied will have to pay empty property rates.

A property is only classed as unoccupied when all the items have been removed (with the exception of fixtures and fittings). If a property is being used for storage purposes then full business rates must be paid.

When a non-domestic property becomes unoccupied, there is no charge for the first three months, or six months in the case of an industrial property. If a property has been empty for more than three/six months before it is purchased or leased, then empty property rates will continue to apply immediately from the date the property is purchased or leased. The benefit of the three months relief, or six months relief in the case of an industrial property, does not start again following a change in ownership or entitlement to possession of the property.

Certain types of unoccupied properties are exempt from empty property rates [https://www.coventry.gov.uk/business-rates/business-rates-reductions-exemptions/15].

To apply for Unoccupied Rate Relief or if you are unsure whether your property should be subject to empty property rates, please contact the business rates team.

We may require a Revenues Inspector to visit the property to verify that it is unoccupied, therefore please provide your full contact details so that we can arrange access to the property with you.

Unoccupied property exemptions

After the initial three or six month rate free period expires, an unoccupied property is liable for 100% of the basic occupied business rates charge unless:

• For the period 1 April 2011 to 31 March 2017 the rateable value of the property is less than £2,600. From 1 April 2017 the rateable value of the property is less than £2,900.
• Occupation of the property is prohibited by law.
• The property is kept vacant because of action taken by the Crown to prohibit occupation.
• The property is as listed building under Section 54 of the Town and Country Planning Act 1971 or is the subject of a building preservation order. Check if a property is classed as a listed building [/info/109/conservation_and_archaeology/453/listed_buildings/2].
• The property is an ancient monument included in Section 1 of the Ancient Monuments and Archaeological Areas 1979.
• The person is entitled to possession only in his/her capacity as the personal representative of a deceased person.

The person entitled to possession is subject to one of the following insolvency or debt administration situations:

• Bankruptcy proceedings under the Insolvency Act 1986
• As Trustee under the Deeds of Arrangement Act 1914
• A company subject to a winding-up order under the Insolvency Act 1986
• Is the liquidator under S112 or S115 of the Insolvency Act 1986
• A company in Administration under the Insolvency Act 1986 or is subject to an Administration Order

There are also no business rates to pay on an unoccupied property if:

• It is held by a charity and appears likely to be next used wholly or mainly for charitable purposes.
• It is held by a Community Amateur Sports Club and appears likely to be next used for the purposes of the club.

If you wish to claim one of these exemptions or are unsure if you qualify, please write to the business rates team.

More information regarding reliefs and exemptions from Government [https://www.gov.uk/apply-for-business-rate-relief].

Discretionary Rate Relief Policy for Charitable and Non Profit Making Organisations

Introduction

• A National Non-Domestic Rate (NNDR) is payable on all non-domestic properties.
• The amount payable is calculated by multiplying the rateable value (set by the Valuation Office Agency) with a national multiplier (which is increased each year by the retail price index). Councils are responsible for the collection of rates and any business rate growth or loss is shared between Central Government, the Council and its preceptors.
• Councils have the power to grant discretionary rate relief (DRR) to organisations that meet certain criteria.
• The provisions for DRR are set out in Section 47 of the Local Government Finance Act (LGFA) 1988 and subsequent amending legislation. Councils have discretion to grant rate relief from all or part of the amount of non-domestic rates.
• Section 47 of the LGFA 1988 determines the qualifying conditions for DRR as one or more of the following:
  • the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);
  • the hereditament is not an excepted hereditament, and all or part of it is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;
  • the hereditament is not an excepted hereditament, it is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit.
• Section 47(2) Local Government Finance Act 1998
• This Policy outlines Coventry City Council’s (hereafter referred to as ‘the Council’) criteria for granting discretionary relief from non-domestic rates for charitable and non-profit making organisations.
• This Policy takes effect for all applications made in respect of rate liabilities incurred from 1 April 2015 onwards and for applications made after the 1 April 2015 in respect of liabilities incurred prior to 1 April 2015.
• The Council has ultimate discretion in considering an application for DRR. This policy provides an overarching framework for DRR in order that the Council’s decision- making in respect of DRR may be fair, consistent and transparent.
• The Council is responsible for 49 per cent of the cost of funding the DRR scheme and therefore DRR represents a direct cost to council tax payers in the city. This policy seeks to ensure that the DRR scheme is fair, transparent and ultimately affordable to the Council and the local council tax payers that it serves.

General exclusions

• In general terms the following organisations are unlikely to be granted DRR:
  • Schools
  • housing associations
  • Charity shops who do not operate exclusively in Coventry
  • National charities
  • Organisations that provide gaming facilities and/or a licensed bar as the major function in relation to the services provided
  • Those that do not meet the specific objectives that the Council wishes to promote, and which are set out in the Key Criteria below.

Key criteria

• The following criteria must be satisfied by organisations wishing to claim DRR:
  • The organisation must submit its two most recent sets of audited accounts in order that the Council may conduct a financial assessment. Where such an assessment shows that an organisation has the means to pay its full rate liability DRR will not be granted;
  • Applications must be made annually;
  • The organisation must demonstrate that it supports the Council’s objectives of attracting business, growth and jobs to the city or that it is a community group or an advice organisation providing advice or support to the most vulnerable residents;
  • The organisation must provide services primarily to people who live in Coventry;
  • The organisation must be accessible to all. Membership should be open to all sections of the community. Applicant organisations should operate equal opportunities policies; and
  • In the case of sports clubs the organisation must not provide payments or other significant benefits to players.
• Where an organisation has been successful on the basis of the criteria outlined above, and where that organisation is liable for non-domestic rates at more than one property, the Council will award DRR in respect of one property only – that being the property with the highest rateable value unless additional costs fall to the council tax payers from such a position.

Organisations providing services on behalf of the Council

• 13.The Council may grant up to 100 per cent discretionary rate relief to those charities and other organisations where contractual commitments exist with the Council, therefore alleviating the need for the Council to provide services direct and where additional costs would fall to council tax payers.
• The requirement to submit an application form, provide any other information and/or meet the financial assessment criteria (see point 11.I.) is at the discretion of the Council.
• Where the organisation is liable for non-domestic rates at more than one property, the Council may award DRR in respect of more than one property.

General principles

• To be eligible for relief properties must be occupied and used for the purposes of the organisations objectives to the benefit of Coventry people. DRR will not normally be considered for properties that are empty.

Relationship to other forms of Rate Relief

• Applications under this policy will only be considered after consideration of any other forms of rate relief to which the applicant may be eligible (excluding hardship rate relief).

Claiming DRR

• All applicants are required to complete annually the Council’s discretionary rate relief application form which will be available on the Council’s website.
• The Council may request additional information in support of an application for DRR. If supporting information is not provided within one calendar month from the date of request the Council may deem the application to be unsuccessful.

Maximum award

• The Council will consider the merits of each application and the specific circumstances of each applicant. The maximum amount of DRR that will normally be awarded is 50 per cent of the net rate liability but this is subject to paragraphs 11 above and 18 below.

• Subject to the criteria detailed in ‘Key Criteria’ above, community groups or advice organisations providing advice or support to the most vulnerable residents may be eligible for up to 100 per cent relief.

Timescale for decisions

• Decisions will be made within three months of receipt of an application form.

Notification

• The Council will inform the organisation applying, in writing (or email), of the outcome of their application for DRR within seven days of making a decision. Where the application is not successful, the notification will provide full reasons for the decision and confirm the applicant’s right to request a review of the decision.
• Where the application is successful, the notification will include the following information:
  • The period of the award.
  • The percentage of the rate liability awarded for that period.
  • The amount of Rate Relief to be awarded for the period.
  • Details of when an amended Non Domestic Rate Demand will be issued.

Requirement to make payment of amounts falling due

• Ratepayers must continue to pay any amount of business rates that fall due pending the outcome of a DRR application. The Council may apply its normal recovery procedures in cases where payments are not received.

Awards for retrospective periods

• For successful applicants DRR will be effective from the date that the Council receives the application. Rate relief will not normally be awarded in respect of any day prior to the day that an application is received except where:
  • The applicant is newly liable for business rates and an application is received within one calendar month of the new liability arising
  • There are exceptional circumstances and the ratepayer can demonstrate good cause for not submitting the application earlier.
• No consideration shall be given to an award for a retrospective period where the Council is not able to verify to its satisfaction that the circumstances giving rise to the application pertained for that period.

Reviews and appeals

• Decisions on the award or otherwise of rate relief will normally be taken by the Head of Revenues and the decision will normally be final except as set out in this paragraph. An applicant may make a request for the decision maker to review a decision but only where either;
  • Additional information that is relevant to the application and that was not available at the time the decision was made becomes available, or
  • There are good grounds to believe the application or supporting information was not interpreted correctly at the time the decision was taken.
• A request for a review must be made within four weeks of notification of the decision and must set out the reasons for the request and any supporting information.
• Cases will be reviewed by the relevant Assistant Director in consultation with the Executive Director, Resources and Cabinet Member for Strategic Finance and Resources.

Payments

• All awards of DRR will be credited against the applicant's business rate account to reduce the amount payable.

Duration of awards

• Each award of rate relief made in accordance with this policy shall apply for a period of not more than one financial year and applicants will be required to submit a new application annually. Organisations receiving DRR will be notified annually of their requirement to submit a new application for the new financial year.