Discretionary rate relief
Section 47 of the Local Government Finance Act 1988 provides councils with the discretionary powers to grant relief from rates where it's deemed appropriate and it would be reasonable to do so, having regard to the interests of the local council taxpayers. Up to 100% discretionary rate relief can be awarded.
Who qualifies for discretionary relief? (100% maximum)
Check our current Discretionary Rate Relief Policy for more information about this. This policy has been the subject of a review during 2018 and will be replaced with the following 2018 Discretionary Rate Relief Policy, which will take effect on 1 April 2019. New applications will be issued to existing recipients for them to reapply.
It should be noted that since 1 April 2008, discretionary rate relief can't be awarded on empty properties.
How to apply for discretionary rate relief
You can apply for discretionary rate relief by downloading and completing the application form attached to this page and returning it to the address stated on the form.
In order for each new application to be given due consideration it must be accompanied by a copy of either the articles of association, constitution or rules of the organisation, together with a copy of the latest audited accounts. If audited accounts aren't available, financial statements prepared by an appropriate officer of the organisation should be sent.
Duration of rate relief
Where an application for discretionary rate relief is received prior to 1 October it can be backdated to 1 April of the previous financial year. If it's received after that date the relief can only be awarded from 1 April of that financial year.