The Non Domestic Rates regulations permit authorities to reduce the rates bill for businesses suffering hardship. The regulations do not set out the criteria which must be met, but instead it is left to the authority's discretion.
However, it is generally recognised that the authority may grant relief where it is satisfied that:
- The ratepayer would sustain hardship if the authority did not do so; and
- It is reasonable for the authority to do so, having regard to the interests of the Council Tax Payers.
In deciding whether or not it is appropriate to grant relief, the authority may consider factors which are not strictly financial. In addition, the local amenities or employment prospects may be of relevance in the decision.
Every application made to the authority will be considered on its own merits taking account of all the relevant factors relating to the business and the area in general.
If you wish to apply for hardship relief, please print the application form which is available to download on the right hand side of the page, complete all sections and return to:-
Carmarthenshire County Council
Director of Resources
Non Domestic Rates Section
3 Spilman Street