Non Domestic Rates Policy for all Discretionary Relief – (excluding charities & not for profit organisations)

General principles

Section 49 of the Local Government Finance Act 1988 gives the billing authority (the Council) power to reduce or cancel rates (in occupied or unoccupied properties) where:

• the Council is satisfied that the ratepayer would sustain hardship if it did not reduce or remit the rates; and
• it is reasonable to make such a decision having regard to the interest of local council tax payers

1.1 Key criteria

• Each case should be considered on its own merits.
• The test of hardship need not be confined to financial matters; all relevant factors should be considered, including the impact on the local community.
• The interest of council tax payers should be viewed wider than the direct financial cost to business ratepayers

1.2 Claiming hardship relief

• Applicants are required to complete an application form for rates to be reduced or cancelled because of hardship.
• Applicants must include copies of trading accounts and bank statements.
• Applications will be considered by the Council Tax and Business Rates Manager.
• The Council may request additional information in support of an application. If supporting information is not provided within one calendar month from the date of request the Council may deem the application to be unsuccessful.

1.3 Maximum award

The Council can award between 1% to 100% relief.

1.4 Notification

The Council will inform customers, by letter or email, of the outcome of their application within seven days of making a decision.

Where the application is successful, the notification will include the following information:

1. The amount of rate relief to be awarded for the period.
2. Details of when an amended non domestic rate demand will be issued.

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 (see Reviews & Appeals).

1.5 Requirement to make payment of amounts falling due

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