Discretionary rate relief
Section 47 of the Local Government Finance Act 1988 provides councils with the discretionary powers to grant relief from rates where it is deemed appropriate and it would be reasonable to do so, having regard to the interests of the local council tax payers. Up to 100% discretionary rate relief can be awarded.
Who qualifies for discretionary relief? (100% maximum)
Check our current Discretionary Rate Relief Policy for more information about this.
It should be noted that since 1 April 2008, discretionary rate relief cannot be awarded on empty properties.
How to apply for discretionary rate relief
You can apply for discretionary rate relief by downloading and completing the application form attached to this page and return it to the address stated on the form.
In order for each new application to be given due consideration it must be accompanied by a copy of either the Articles of Association, Constitution or rules of the organisation, together with a copy of the latest audited accounts. If audited accounts are not available, financial statements prepared by an appropriate officer of the organisation should be sent.
Duration of rate relief
Where an application for discretionary rate relief is received prior to 1 September then it can be backdated to 1 April of the previous financial year. If it received after that date then the relief can only be awarded from 1 April of that financial year.
Rate relief review
The Council is committed to reviewing the discretionary rate relief policy every three years. It was last reviewed in 2015, so a further review is now due. As such a six week consultation period commenced on 15 August 2018. For further information please go to Business rates discretionary relief policy review.