Business Rates - Hardship Relief

In very exceptional circumstances we may allow relief on a rates bill in cases of hardship. When deciding whether to award relief we must take into account many factors, including the benefits which the business provides to the local community and the profitability of the business.

Criteria and conditions

Section 49 of the Local Government Finance Act 1988 gives a billing authority power to reduce or remit the amount of Business Rates payable on a property provided that it is satisfied that:

• the ratepayer would sustain hardship if the authority did not do so; and
• it is reasonable for the Authority to do so, having regard to the interests of persons subject to its Council Tax.

Who is eligible for Hardship Relief

Hardship Relief may be awarded to a limited company as well as to an individual, or groups of individuals in the case of partnerships.

A ratepayer may make application for Hardship Relief whether they are subject to either occupied rates or empty property rates.

All relevant factors affecting the ability of a business to meet its liability for rates should be taken into account. For example, planning difficulties may make a property difficult to let or sell despite favourable market conditions.

The 'interests' of council tax payers may go wider than direct financial interests. For example, where employment prospects in the area would be badly affected by a company going out of business, or where the amenities of an area would be severely affected, for instance, by the closure of the only shop in a village.

How can I apply for Hardship Relief?

Application forms for relief are available from the Business Rates section using the customer feedback facility , EMail revenues@easthants.gov.uk or telephone (01730) 234400. A separate application form should be completed for each Business Rate account.

Hardship Application Form

Each application should be supported by documents confirming the financial circumstances of the applicant e.g. copies of bank statements and trading accounts etc.

The application should then be forwarded to the Business Rates office.