Hardship Rate Relief

Rate Relief Application Form  (PDF 114Kb)

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Please download the above form, complete and sign and return to the address on the form or, alternatively, if you need help completing the form, please contact us on the telephone number below.

Notes for Applicants

The Council is prepared to consider applications for relief under Section 49 of the Local Government Finance Act 1988.  The Council may reduce Business Rates where the Ratepayer would otherwise sustain hardship, and where it would be in the interests of the Community to do so.

All applications will be considered on their merits, and it will be for applicants to demonstrate both hardship, and the value to the local community of the services they provide.

The Council would expect to grant relief in rural or other areas where the local community is served by not more than two businesses of the nature of that operated by the applicant.

Hardship

It will be for the applicant to demonstrate to the Council's satisfaction that hardship would be sustained if the Council did not assist.  Hardship is not defined, but would clearly be mainly of a financial nature.  Other unforeseeable circumstances causing exceptional difficulty can also be taken into account.

Nature of Relief

The Council may grant relief to a maximum of 80% of the Rate liability to applicants who meet its criteria.

Relief will be granted for one year only, and will apply from the start of the Financial Year in which the application is made (or the date of occupation of the premises, if that is later).

Relief will continue to the end of the financial year, unless liability ceases, or there is a change of circumstances affecting the granting of relief.

Fresh applications will be required in respect of second and subsequent years.

Details to Accompany the Application

Applicants are required to submit a copy of their latest audited Accounts. Where an Audit Certificate is not available, it will be necessary for applicants to demonstrate that their Accounts have been accepted by the Inland Revenue.

Where up-to-date Accounts cannot be provided, the Council may require the submission of a current Statement of Affairs, certified by the applicant's Accountant.

For guidance of applicants, the Council will wish to establish whether or not Business Rates represent a significant proportion of the running expenses of the business. They will also wish to examine details of the extent and nature of the total debts of the business that are outstanding. In this respect, the application form requires applicants to submit estimates of the current trading position and indebtedness of their business.

The Balance Sheet of the business should be capable of demonstrating that the business cannot continue as a going concern under current trading conditions without such assistance as the Council can offer.

Payment of Rates

Applicants should take note of the fact that Business Rates will remain payable to the Council pending a decision on any application for relief.

Application

Applicants should complete the questionnaire as attached, and return it to the Revenues Unit at the address shown below.

The required documents in support of the application must be enclosed. If applicants wish to draw any further matters to the attention of the Council, they are free to do so in support of their application.

The Council's decision regarding the granting or otherwise of relief will be final.

Decisions will be notified to applicants as soon as possible.

Further Information

If you would like any further details concerning the availability of relief, or would wish to discuss the matter in confidence, please contact:

The Business Rates TeamCustomer ServicesMonkton ParkChippenhamWiltshireSN15 1ER

Telephone: Chippenham (01249) 706246Fax No: (01249) 443158email:revenues@northwilts.gov.uk