Section 49 of the Local Government Finance Act 1988 provides councils with the discretion to grant relief where a business is suffering hardship. We can reduce or remit up to 100% of rates for either occupied or unoccupied properties where it's deemed appropriate and would be reasonable to do so, having regard to the interests of the local council tax payers.
How to apply for hardship relief
There isn't an application form for hardship relief. In order for us to give your case full consideration you would need to provide the following:
- The latest audited accounts, which clearly show that it's the payment of business rates that is causing the hardship; and
- A statement, with evidence, which demonstrates that the loss of the business would be to the loss of the local council taxpayers
Once verified, the matter would be referred to our chief finance officer for due consideration on its individual merits.