Hardship Relief

Section 49 of the Local Government Finance Act 1988 allows local authorities a discretionary power to reduce or remit the Non-Domestic Rates (business rates) charge in cases of exceptional hardship, if it is satisfied that:

• the ratepayer would sustain hardship if the Council did not do so, and
• having regard to the interest of its Council Taxpayers it is reasonable for the council to provide the relief.

Hardship relief is intended to provide short-term assistance to businesses that are suffering unexpected or exceptional hardship, arising from circumstances beyond the business's control and outside of the normal risks associated with running a business of that type. Applicants must be able to demonstrate that reasonable steps are being taken to alleviate the hardship.

Hardship is a discretionary relief, and each application will be considered on its individual merits by the local council.

All applications for discretionary rate relief in relation to ‘hardship’ should be made to the Business Rates team via the general enquiries form: Contact Us

Applications for hardship relief must be accompanied by:

• copies of the audited accounts and balance sheets for the last two years
• a comprehensive Business Plan incorporating a brief history of the business
• cash flow forecast for a minimum of the next 12 months.

You should continue to pay your business rates until we notify you of the decision on your application.

If your application is granted an amended business rates demand will be issued which will take account of any payments you have already made.