What the business rates discretionary hardship relief fund is, the eligibility criteria, and how to apply.
Business Rates, also known as National Non-Domestic Rates, are payable on non-domestic properties and fund many of our local services.
The amount payable depends on the:
- rateable value of the property
- occupier's eligibility for various reliefs or exemptions
We have discretion to award hardship relief to reduce or remit a person's liability for business rates only where:
- the ratepayer would otherwise sustain hardship, and
- it's reasonable to award it, having regard to the interests of council taxpayers
Any relief awarded under this provision is applied to the remaining liability after all other applicable reliefs and exemptions have been awarded.
An award can only be made for the business rates liability and not for any court costs applied to the account.
Who can apply for relief
We'll consider applications on a case-by-case basis.
You must show:
- you're in financial hardship
- you've taken all reasonable steps to alleviate your situation prior to making an application, this includes speaking to us to discuss an affordable payment arrangement
- your business provides a local amenity and/or jobs for the local community
- the relief will ensure your business can continue and has a credible future
We'll consider applications from those who do not meet the above criteria, but whose circumstances are otherwise exceptional.
When reviewing your application, we'll consider factors such as:
- your reserves, for example, if you could use them to mitigate your financial difficulties
- whether there are other areas of your business that could help
- whether your outgoings are too high, for example, whether you are renting premises that are too large
- any arrears on the account and the reasons for this
- whether regional, national or global events beyond your control have caused the hardship
- any other support that might be available to you such as central government funding
- UK subsidy control rules
Impact on community
To assess the potential impact on the local or wider community if your business were to close, we'll consider for example whether, and to what extent:
- there are similar businesses in the locality
- large parts of Bristol benefit from your business
- the property would likely be re-occupied or remain empty
- jobs of Bristol residents might be at risk
This will help us decide whether an award of hardship relief would be in the interests of taxpayers.
How to apply
To apply for hardship relief, email: business.rates@bristol.gov.uk
You must include:
- full details of how you would suffer hardship without this relief
- how this relief would sustain and enable your business to thrive
- a description of your business, the customers and local community
- relevant supporting evidence
What happens next
We'll contact you for any additional information or evidence we require.
We aim to decide your application within 28 days of all information and evidence being received.
If successful, we will notify you of the value of the relief awarded which will be shown on your bill. The award may be varied if your circumstances change.
You must notify us by emailing business.rates@bristol.gov.uk of any changes in your circumstances that you could reasonably expect could affect your eligibility for relief within 21 days of the date the change occurs.
If you application is refused
If we cannot award relief, we will write to explain why.
Review of decisions
If you think our decision is wrong, you should check that you meet all the criteria.
If you still disagree, contact us at business.rates@bristol.gov.uk within one month of our decision.
You should set out the reasons for disagreeing with the decision and include any supporting information and evidence.
We'll usually review the decision within 28 days of receiving all supporting evidence and information, or as soon as practical.
Requests for review will be considered by officers independent of the ones making the original decision.
Fraud and error
We reserve the right to reduce, withdraw or reverse an award of discretionary hardship relief where the:
- application is found to be based in whole or in part on a misrepresentation
- applicant failed to disclose a material fact or the relief granted by the council was incorrect
Any overpaid discretionary relief will be reclaimed through the relevant business rates account and collected and recovered under The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (legislation.gov.uk).
We are committed to tackling Fraud. If an applicant attempts to claim the relief by making a false declaration or submitting false evidence, they may have committed an offence. Such matters will be investigated.
Business rates discretionary hardship relief policy
You can download a copy of pdf Business rates discretionary hardship relief policy(134 KB) .