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