Business rates reductions, discounts and exemptions

Covid-19 Additional Relief Fund (CARF)

COVID-19 has presented a significant and unprecedented challenge for businesses.

Since the start of the pandemic the Government’s response to support businesses has been of a similarly unprecedented scale. On 25 March 2021, the Government announced a new COVID-19 Additional Relief Fund (CARF) of £1.5 billion. The fund supports those businesses affected by the pandemic but were ineligible for the other types of support linked to business rates. The £1.5 billion has been allocated to local authorities based upon the estimated rateable value in each local authority rating list which falls within the scope of the fund.

The Council was required to adopt a local scheme using it’s discretionary relief powers under s47 of the Local Government Finance Act 1988. For further information, please see the local scheme policy adopted by Mansfield District Council. 

This policy and guidance sets out the scope of CARF and the criteria that Mansfield District Council will have regard to when determining awards from the fund. CARF will be paid to businesses as a relief against 2021/22 non-domestic rates liability, to reduce chargeable amounts payable, and in accordance with Government guidance. Central government will fully reimburse local authorities for discretionary relief awards that comply with the guidance up to the maximum level of the allocations.

The Governments COVID-19 Additional Relief Fund (CARF): Local Authority Guidance, issued by the Department for Levelling Up, Housing and Communities in December 2021 can be viewed in the Covid 19 Additional Relief Fund Guidance.