If your organisation is a Charity, you may apply for Charitable Rate Relief for anything up to 100% of the liability. A written application must be made to the Council. The scheme comprises of two elements:
If your organisation is suffering from hardship, you may apply for this relief. However, there are very strict criteria that must be complied with and as well as proving hardship, you must also show why it is in the interests of the Council Taxpayer to allow relief.
For Post Offices, general stores, public houses, petrol filling stations and former agricultural premises.
To be eligible, the heriditament must be within the boundaries of a Qualifying Settlement (there is a list of such settlements) and;
It is possible that a general store and a post office in the same settlement may both qualify for a mandatory rate relief, provided they both meet the criteria.
The Mandatory Scheme gives 50% relief to sole Post Offices and general stores or former agricultural premises in a qualifying settlement, subject to the above criteria.
The Council has discretion to top-up the 50% relief with further help up to 100% and will consider each claim for the further discretionary relief on its merits.
It is expected that only in exceptional circumstances will discretionary relief be awarded in the excess of 80% of the rates payable.
This relief applies to any other rural business heriditament provided that:
The Council has discretion to award up to 100% relief and each case will be considered on its merits. It is expected that relief will be the exception rather than the rule, as the large majority of businesses will not be eligible.
In Swale, Bapchild has not been included in the areas defined by the Secretary of State for qualification purposes and it is ineligible for rural rate relief.