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The Government announced that it would provide additional help for those affected by the 2017 Revaluation of Non-Domestic Rates.
The Government provided the funding for this for four years from 1 April 2017 and allowed Local Authorities to develop their own schemes under Section 47 of the Local Government Finance Act 1988.
Further details of the scheme can be found in the full summary of the council policy for the granting of discretionary Non-Domestic Rate Relief.
Relief for 2017/18 has been given to all businesses that have faced an increase in their rates payable between 31 March 2017 and 1 April 2017. Initially, a maximum of 40% of the increase in rates payable was awarded as relief in year one. It has now been possible to increase this to 60% for 2017/18. The amount of relief awarded will be recalculated with any change of circumstances.
For 2018/19, 30% of the increase in rates payable will be awarded (i.e. 50% of 60% relief that was awarded in 2017/18).
For 2019/20, 12% of the increase in rates payable will be awarded (i.e. 40% of 30% relief that was awarded in 2018/19).
In order to be eligible for this relief, the following criteria apply:
Relief will be awarded automatically to qualifying properties. A State Aid declaration will be sent out and will need to be completed and returned to the council for the relief to continue.
For further information, please contact Revenues: