Discretionary Relief

Discretionary Rate Relief can be granted under three specific circumstances:

The Ratepayer is a charity or trustees for a charity and property is wholly or mainly used for charitable purposes (Mandatory Relief already given) ~ this is often referred to as 'Top Up' and can be anything from 0-20% however the effects on the pool (up to 31st March 2013 should be noted as well as the financial effects from April 2013 when all discretionary relief granted after 1st April 2013 or any changes made after 1st April 2013 will be financed in accordance with the Business Rates Retention Central Government / Local Government Split (50% / 50%)

The hereditament is not an excepted one and all or part is occupied for the purposes of one or more institutions or organisations not established or conducted for profit & whose main objects are charitable or otherwise philanthropic or concerned with education, social welfare, science, literature or the fine arts. This relief can be granted from 0-100% however the effects on the pool should be noted
The hereditament is not an excepted one and is wholly or mainly used for the purposes of recreation and all or part of it is occupied for the purposes of a club or society or other organisation not established or conducted for profit. This relief can be granted from 0-100% however the effects on the pool should be noted

Excepted hereditament

Is a hereditament occupied by either a Billing or Precepting Authority

Start of relief

Discretionary relief can start from the beginning of year in which a determination is made. A determination can be backdated 6 months since the Local Government & Rating Act 1997

Rules for granting relief

NDR (Discretionary Relief) Regs 1989 as amended by Local Government & Rating Act 1997

Initial determination

The authority shall give notice of the following;

The date from which the decision is to operate
The last day if applicable
The chargeable amount

Variation of determination

The authority must give notice in writing of any variation

Revocation of Decision

The authority revoking a decision must give ratepayer notice in writing with date