Business rates reductions, discounts and exemptions

Hardship Relief

In very exceptional circumstances the Council can use its discretion to award a reduction in your bill on the grounds of hardship. It is important to note that when deciding whether to award relief, the Council take many factors into account.

Any award has to be shown to be in the interest of local council taxpayers, as we must bear the cost of funding this relief.

The relief will normally be granted as a percentage of the rates payable for a specific period, usually the rating year in which the application is made. We have limited the relief to 50% of the net rate liability.

An applicant who is granted hardship relief is entitled to re-apply in subsequent years. However, we may require evidence from an accountant or professional adviser regarding the long-term viability of the business.

To qualify for hardship relief, the applicant must be liable to pay National Non-Domestic Rates to Mansfield District Council. We must be satisfied that:

  • The ratepayer would sustain hardship if we failed to grant hardship relief.
  • It is reasonable to grant hardship relief having regard to the interest of Council Tax payers.

It is unlikely that relief would be granted for an empty property or where there is little expectation of economic survival.