CHAPTER 1
Introduction1.1 A practice note on the use by local authorities of their discretionary powers to grant relief or remission of rates on property occupied by charities, other non-profit making organisations and by ratepayers experiencing hardship was issued by the Department of the Environment in 1989. This guidance note has been produced to update and amend the 1989 guidance. It sets out criteria which billing authorities may wish to consider in deciding whether to grant rate relief.
1.2 This guidance also covers issues which billing authorities may wish to consider in determining eligibility for mandatory rate relief of charity shops and other charitable organisations, and of empty properties. This was not covered by the 1989 guidance, but subsequent experience has shown that eligibility is not always clear-cut and that this is also an area where guidance to billing authorities would be helpful. This guidance does not however cover village shop or farm diversification reliefs, as we will be producing separate guidance.
1.3 This guidance replaces the 1989 guidance, but in the same way is not intended to be a rigid set of rules; it is for each authority to judge whether the criteria in the guidance are applicable in each case, and what weight if any should be attached to them.
Enquiries about the guidance notes and circulation should be made to:
The Non-Domestic Rates Branch,
Local Government Finance Division 2C,
Floor 5/J1, Eland House,
Bressenden Place,
London SW1E 5DU.
E-mail: NDR@dtlr.gsi.gov.uk
Telephone: 020 7944 4216Further copies of the guidance notes are also available on our website at:
http://www.local.dtlr.gov.uk/finance/busrats1.htm
Published 19 June 2002
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