We have discretion to award up to 100% relief from Business Rates to businesses who are experiencing hardship.
We will only consider cases that are in the interest of the community because a significant sum comes from Council funds.
We consider each case on its own merits:
- Reduction of rates on the grounds of hardship is the exception rather than the rule.
- The test of 'hardship' is not limited to financial hardship - we take into account all factors affecting the business’s ability to pay their business rates.
- In addition to the taxpayers direct financial interests, we also consider:
- potential job losses, and
- loss of amenities in the area.
How to apply
- your current and previous two years audited accounts
- your bank statements from the last six months
- details of your income and expenditure over the last six months if not covered in your audited accounts
- further details should also be supplied, including the reason for the hardship, how long you think the hardship will last and what business plans do you have going forward
- you should also explain why it would be in the interest of local council taxpayers if the hardship relief is awarded. This may go wider than financial interests of local taxpayers, for example, where the employment prospects in the area would be worsened by a local business closing, or the amenities of an area might be reduced, for instance, the loss of the only shop in the village.
Further information about discretionary relief is available in our Discretionary Rate Relief policy.
