General Provisions
1.1. This policy sets out the Council’s intentions for dealing with discretionary rate relief applications (including hardship relief requests) from Charities, Community Amateur Sports Clubs (CASCs), Non-Profit Making Organisations (NPMOs), and other businesses situated within the borough of Rotherham.
1.2. Although allowing for discretion, the regulations do prohibit Councils from adopting a strict policy or rule for granting discretionary relief. The Government has however provided good practice guidance to advise Councils of the criteria to use when considering applications for relief. Authorities are strongly advised to treat each case on its own merits. Councils can, however, agree on a general basis on which it will approach any application made.
1.3. The Council are prohibited from awarding relief to themselves and precepting authorities and will generally exclude public sector organisations principally funded by the public sector for eligibility for relief, although each case will be assessed on its own merit.
1.4. The policy has regard to the use to which business premises are put and, in particular, the contributions that businesses seeking rate relief make to their local communities. It also has regard to the financial cost to the council taxpayers of the borough. Consideration will be given as to whether granting relief would give a business an unfair trading advantage. The policy will be applied consistently and in accordance with the Council’s priorities.
1.5. The policy applies to any business ratepayer within the discretionary rate relief qualifying groups and criteria set out in legislation, guidance issued by the Ministry of Housing, Communities and Local Government (MHCLG) and this document. Some of whom will also be entitled to mandatory rate relief.
1.6. The Council will implement any new Government directed discretionary reliefs in accordance with the guidance and funding provided by them. Awards will be made only for the relevant financial years as stated in guidance and will not continue into subsequent financial years.
