Rural Rate Relief
Rate Relief Application Form (PDF 114Kb)
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.
Certain types of business in rural villages, with a population below 3,000 may qualify for rate relief of 50%. Businesses that qualify for this relief are the sole general store and the sole post office in the village, provided it has a rateable value of up to £7,000; any food shop with a rateable value of up to £7,000; and the sole pub and the sole petrol station in the village provided it has a rateable value of up to £10,500. Local councils have discretion to give further relief on the remaining bill on such property.
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.
Certain types of business in rural villages, with a population below 3,000 may qualify for rate relief of 50%. Businesses that qualify for this relief are the sole general store and the sole post office in the village, provided it has a rateable value of up to £7,000; any food shop with a rateable value of up to £7,000; and the sole pub and the sole petrol station in the village provided it has a rateable value of up to £10,500. Local councils have discretion to give further relief on the remaining bill on such property.
The local Council may decide to give up to 100% relief to any other business in such a rural village, with a rateable value of up to £14,000, if it is satisfied that the business is of benefit to the community and having regard to the interests of its Council Taxpayers.
All applications will be considered on their merits, and it will be for applicants to demonstrate the value to the local community of the services they provide.
The Council would expect to grant relief where the local community is served by not more than two businesses of the nature of that operated by the applicant.
All applications will be considered on their merits, and it will be for applicants to demonstrate the value to the local community of the services they provide.
The Council would expect to grant relief where the local community is served by not more than two businesses of the nature of that operated by the applicant.
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.
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.
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.
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
The Business Rates TeamCustomer ServicesMonkton ParkChippenhamWiltshireSN15 1ER
Telephone: Chippenham (01249) 706246Fax No: (01249) 443158email:revenues@northwilts.gov.uk
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