Brentwood Borough Council Business - Business Rates - Discretionary Rate Relief Policy

Brentwood Borough Council Business - Business Rates - Discretionary Rate Relief Policy

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Brentwood Borough Council

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Discretionary Rate Relief Policy

To promote the localism agenda Brentwood Borough Council has introduced a Discretionary Rate Relief Policy. Discretionary relief is paid for by local taxpayers. As custodians of taxpayers money, discretionary relief must be considered carefully. Discretionary relief is paid out of a limited pot of money.

Discretionary relief may be awarded to:

  • Organisations which are entitled to 80% mandatory relief, (an additional award of Discretionary Relief may be made to cover the remaining 20% of the Business Rate charge.
  • Not for profit organisations whose main objectives are charitable, religious, educational, social welfare, science, literature or the fine arts.
  • Not for profit organisations occupying premises mainly for the purposes of recreation.

Applications for Discretionary Rate Relief

Business rates payments remain legally due and payable in accordance with the most recent bill and until such time as any relief is awarded.

Applications for discretionary rate relief can be made using our online Application for Mandatory/Discretionary Rate Relief for Charitable and non-profit making organisations.

With the exception of those with empty newly built properties, completed applications must be accompanied by the previous 2 years audited accounts immediately prior to the application. These must be specific to the trading activity of the property from which relief is being applied for. A review of the accounts will be undertaken which will consider any trading activity, annual turnover and unallocated reserves.

Where it is necessary, the ratepayer may be required to provide further information to support their application. Failure to complete the application fully or supply the information requested will delay the decision making process.

Successful applicants will be notified of the amount of discretionary rate relief awarded by the issue of a new business rates bill. The rate relief will be awarded by means of a reduction shown on the bill to the ratepayer. Where this puts the account in credit for the year, a refund will be made by the Council.

Unsuccessful applicants will be notified in writing and reasons for the decision will be provided.

Breadcrumb, my location

Discretionary Rate Relief Policy

To promote the localism agenda Brentwood Borough Council has introduced a Discretionary Rate Relief Policy. Discretionary relief is paid for by local taxpayers. As custodians of taxpayers money, discretionary relief must be considered carefully. Discretionary relief is paid out of a limited pot of money.

Discretionary relief may be awarded to:

  • Organisations which are entitled to 80% mandatory relief, (an additional award of Discretionary Relief may be made to cover the remaining 20% of the Business Rate charge.
  • Not for profit organisations whose main objectives are charitable, religious, educational, social welfare, science, literature or the fine arts.
  • Not for profit organisations occupying premises mainly for the purposes of recreation.

Applications for Discretionary Rate Relief

Business rates payments remain legally due and payable in accordance with the most recent bill and until such time as any relief is awarded.

Applications for discretionary rate relief can be made using our online Application for Mandatory/Discretionary Rate Relief for Charitable and non-profit making organisations.

With the exception of those with empty newly built properties, completed applications must be accompanied by the previous 2 years audited accounts immediately prior to the application. These must be specific to the trading activity of the property from which relief is being applied for. A review of the accounts will be undertaken which will consider any trading activity, annual turnover and unallocated reserves.

Where it is necessary, the ratepayer may be required to provide further information to support their application. Failure to complete the application fully or supply the information requested will delay the decision making process.

Successful applicants will be notified of the amount of discretionary rate relief awarded by the issue of a new business rates bill. The rate relief will be awarded by means of a reduction shown on the bill to the ratepayer. Where this puts the account in credit for the year, a refund will be made by the Council.

Unsuccessful applicants will be notified in writing and reasons for the decision will be provided.