Hardship Relief

Discretionary powers allow Councils to reduce or remit, in full, business rates where it is satisfied that it would cause the ratepayer hardship if it did not do so and that it is reasonable to do so in the interests of other Council Tax Payers. Each Council sets its own policy.

What is Hardship?

There is no statutory definition of hardship. The dictionary says it is a "condition of life difficult to endure" or "something that causes suffering or deprivation".

Who is eligible for Hardship Relief?

The ratepayers who may qualify for Hardship Relief are:

• Sole village shops/post offices, where the members of the community are some distance from the next village or town. Following the introduction of the Village Shop Relief, applications for this form of relief are limited to a few exceptional applicants that do not fulfil the Village Shop Relief criteria (please see the web page detailing Village Shop Relief)
• Nurseries, which have not registered as charities
• A business where it would be reasonable to give help taking into account the interests of people liable to Council Tax in the area. For example, where the employment prospects in the area would be worsened if a business closes down

What is North Norfolk District Council's Policy for Hardship Relief?

The Council's policy is to:

• Retain certain types of business for the benefit of the local community
• Assist with hardship in businesses primarily but not exclusively of the general store type (including Sub-Post Offices where relevant), selling predominantly foodstuffs and/or convenience goods. The policy has been extended to include Day Nurseries
• The relevant premises should generally be the only general store in the village
• The Ratepayer, on application, must be able to demonstrate that hardship is being sustained and this would normally be evident in the latest available audited accounts
• The business must continue to trade
• Reductions of the Rates must be shown to be significant to the future viability of the business
• 80% of the net Rates payable will be remitted in approved cases
• Relief will apply for one year only and will be effective from the start of the Financial Year in which the application is received, or from the date the premises were occupied (whichever is the later)
• Fresh applications will be required for second and subsequent years
  

How can I apply for Hardship Relief?

An application can be obtained from the Non-Domestic Rates Section at:

North Norfolk District Council
PO Box 2
Holt Road
Cromer
Norfolk
NR27 9EJ
Telephone: 01263 516110

If you are applying for hardship relief you will need to provide a copy of your latest available audited accounts. Applications for second or subsequent years will require updated audited accounts.

Hardship relief is granted at 80% of the full rate bill or of the transitional bill where the transitional arrangements apply.

Seventy-five per cent of this relief is paid for by the Government, the remaining 25% is paid for by local taxpayers from Council Tax.

If you have any questions about this information, please contact the Non-Domestic Rates (Business Rates) Section on 01263 516110.