In very exceptional circumstances the Council can use its discretion to award a reduction in your business rates demand on the grounds of hardship. It is important to note that when deciding whether to award relief, the Council takes many factors into account. It is not sufficient that your business is not profitable.
Hardship Relief is available to ratepayers whose circumstances have become so severe that not granting relief may cause unnecessary hardship, either financially or otherwise. It is expected that businesses will take prompt action to mitigate any factors giving rise to hardship, for example seeking business advice, offering discounts and promotions, reviewing pricing, extending the range of stock or services, negotiating with creditors, etc. Applicants must be able to demonstrate that reasonable steps are being taken to alleviate the hardship.
As 99% of the cost of any Hardship Relief granted falls directly on the local Council Tax payers, the Council must ensure that the granting of any Hardship Relief benefits the wider community within Sefton as well as the ratepayer concerned.
You will be required to provide the following information to support your application:
- Full details of why the business is experiencing hardship.
- A comprehensive recovery action plan outlining how you intend to return the business into profitability and how any discretionary financial support from Sefton Council will help achieve this.
- The past three years' audited accounts, or, in the case of a new business, an estimate of annual income and expenditure and cash flow forecast for a minimum of the next twelve months.
- Details of the impact of not granting relief on the business and the local community.
- Details of additional financial support that you have sought from other sources to alleviate your current hardship.
- All relevant factors affecting the ability of the business to meet its rate liability.
- An outline of how the business contributes to the economic growth / regeneration of the local area.
- A Subsidy Control declaration
We may also arrange for one of our inspectors to visit the property.
Business Rates Hardship Relief is likely to amount to a subsidy. For more information please go to the Business Rates Subsidy Control webpage.
To make an application, please fill out this form. You must read all the notes on Hardship Relief before beginning the online form. An application will only be considered when you have fully completed the form and provided all requisite supporting information. If this information is not provided within 21 days of applying online, then your application will be considered withdrawn.
Please note whilst your application is being processed, your current rates are due and payable in accordance with your latest rate demand.
Once a decision has been made, we will write to you to confirm this. If relief is awarded, an amended rates demand will be issued with new payment instructions. This will take account of any payments that you have already made. Any overpayment may be refunded or credited to any other amounts due to the Council or to future rate bills.
There is no statutory right of appeal against a decision regarding discretionary rate relief made by Sefton Council. However, ratepayers can request to have a decision reviewed if they are dissatisfied with the outcome.
FRAUD WARNING: If you knowingly submit a form and it is found to be false, you could be subject to prosecution.
You must notify Sefton Council immediately if there are any changes in circumstances that may affect a discount or a relief.
To support your Hardship Relief application, you may be contacted by the Council’s Specialist Business advisor to discuss your application further.
Further advice and help for businesses is available from InvestSefton.