Hardship Relief may be granted under Section 49 of the Local Government Finance 1988. However, there are strict rules regarding the granting of this relief. The authority must take into consideration various facts when assessing each case.
Please see below a few guidelines which the authority must adhere to:
a) The test for hardship need not be confined to financial hardship, all relevant factors affecting the ability of a business to meet its liabilities for rates should be taken into account;
b) The interests of local taxpayers in an area must also be considered, for example where the employment prospects in the area would be worsened by a company going out of business, or the amenities of an area might be reduced by, for instance, the loss of the only shop in the village; and
c) Whether the granting of relief would have an adverse effect on the financial interests of local taxpayers.
National Non Domestic Rate - Application for Hardship Relief