Relief and exemptions

Show all parts of this guide

3. Hardship relief

The Council, at its discretion, can award up to 100% relief from Business Rates to ratepayers who are experiencing hardship. However, as the Council funds a significant part of this relief itself, cases will only be considered if they are in the interest of the community.

We also have to take into account the interests of council tax payers as 25% of any relief granted is funded by the local Council Tax payers.

In order for us to consider granting hardship relief, an application must be made in writing, stating why you feel you should receive the relief.

You must also provide:

  • your current and previous two years audited accounts
  • your last three months bank statements
  • details of your income and expenditure over the last three months if not set out in your audited accounts

Assessment:

  • each case will be considered 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 confined strictly to financial hardship - all relevant factors affecting the ability of a business to meet its liability for rates are taken into account