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.

In order for the Council to consider granting hardship relief, an application must be made in writing, including copies of fully audited accounts.

How the Council will assess your application:

• Each case will be considered on it's 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
• The 'interests' of the Council Tax payers in the area may go wider than direct financial interests

For example, where employment prospects in the area would be worsened by a company going out of business, or the amenities of the area might be reduced, and

Where the granting of relief would have an adverse effect on the financial interests of taxpayers, the case for a reduction or a remission of rates payable may still on balance outweigh the costs to the taxpayer.

When completing the application form:

Make sure you enclose all requested documents. We require different information dependant on if your business is still open.

If your business is open:

Please complete the online Open Business Hardship Relief application form.

• Your current and previous two years audited accounts
• Your last three months bank statements
• Details of your income and expenditure over the last 3 months if not covered in your audited accounts

If your business is closed:

Please complete the online Closed Business Hardship Relief application form.

• Your last three months bank statements
• Copies of your pay slips, if you are now employed
• Make sure have completed all relevant sections of the form
• Sign and date the form at the bottom