© Swale Borough Council March 2010 - GD0070
A Future of the Business - The granting of relief should secure the future of the business
and prevent closure (the rate liability would be considered in the context of other
business expenses).
B Service to the Community - The Council would wish to be satisfi ed that closure of the
business would be detrimental to the community it serves (e.g. Unemployment prospects
would be worsened if the business closed or it is the only shop of its type within the
community.
C Competition - The granting of the relief should not give a competitive advantage to one
business over another.
D Financial Records - A minimum of two years audited accounts should accompany any
application to assist the Council in making a judgement as to hardship (if audited accounts
are not available, any statement as to profi t, loss, business expenses, etc, as accepted
by the Inland Revenue, would be acceptable. If the trading position has changed since the
latest accounts, a further statement must be provided).
E Other Assistance - If assistance or advice has been sought from other agencies (e.g.Bank,
Trading Organisation, Enterprise Centre etc,) details of the outcome of assistance given
should be supplied.
F Period of Relief - Any relief would be given for one year only, would cease on closure or
sale of the business. And would apply only from the 1 April in the year of application. Rate
arrears would be taken into account with any relief granted being set off against the arrears.
G Interest of Council Taxpayers - In addition to any judgement as to hardship, the Council
must ensure that any relief granted is in the interests of its Council Taxpayers.
Note:
Unless you object, applications for Rate Relief may be passed to other departments of the Council
if other types of assistance or advice are thought to be relevant.
Application:
The attached application form should be completed and returned to the Business Rate Section at
the address given below. Please ensure that all the documents requested under Guidance Note D
are enclosed and that all sections of the form are completed. For further information please contact
the below on 01795 417454/417429.
Mrs Z Kent, Business Rates Section, Swale Borough Council, Swale House, East Street,
Sittingbourne, Kent ME10 3HT.
Hardship Relief
Background:
The legislation dealing with Business Rates allows the Council to reduce or remit payment of rates
where the Council is satisfi
ed that the ratepayer would suffer hardship if reduction or remission
were not given. Each individual case has to be considered on its merits with all relevant factors
taken into account. The Council also has to be satisfi ed that any assistance given is in the
interests of its Council Taxpayers since they meet part of the cost. The Council has adopted
the following guidelines and criteria to assist Members when they are deciding if relief should be
granted.
Guidelines:
