Business Rates

Hardship Relief (Section 49 of the LGFA 1988)

Where you are experiencing financial difficulties resulting in a situation of hardship Carlisle City Council has the discretion to reduce or remit payment of rates where it is:

Satisfied the ratepayer would sustain hardship if it did not do so. Consideration will be given to employment issues for the business or any related business together with the impact that the loss of your business would have on the local area, and
It is reasonable to do so having regard to the interest of the Council Tax payers

In order to assess the financial position of your business you will be required to provide the following:

your latest audited accounts or accounts accepted by HM Revenue and Customs together with any interim statements.
a twelve month cash flow forecast which demonstrates the need for remission, and
a business plan which demonstrates an ability to overcome financial difficulties if your rates were reduced or remited.

Payment of rates cannot be withheld pending the outcome of any such application.

If you believe this applies to your business you may apply, in writing, providing the information detailed above to:

Marion Upex

Deputy Revenues Manager

Revenues and Benefits Services

Carlisle City Council

Civic Centre

Carlisle

CA3 8QG

Or telephone 01228 817232 to discuss.