Revaluation 2017 Discretionary Support Relief

At Spring Budget 2017, the Chancellor announced £300m of extra funding for Local Authorities. This is to provide a discretionary scheme of relief to those ratepayers facing large increases as a result of the 2017 revaluation. St Albans City and District Council has named this 'Revaluation 2017 Discretionary Support Relief'.

The scheme is due to run for four financial years: 2017/18; 2018/19; 2019/20 and 2020/21 and funding made available by Government for the Council is shown below:

Financial YearFunding (£)

As funds are limited for this scheme, the Council can not support all local businesses affected by the revaluation. Following a six week consultation process which ended on 13th October 2017, the Council has now agreed our Policy.

Charitable Relief (Section 43 (5) & 6) Local Government Finance Act 1988

When a commercial property is occupied by a charity (or trustees for a charity), and is used wholly or mainly for charitable purposes, the charity or trustees are entitled to mandatory rate relief of 80% off the full rate bill.

When a charity or the trustee of a charity is liable for business rates on an empty property, rate relief can be considered if it appears when next in use the property will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).

If you are not currently in receipt of this relief and you are a charity occupying a commercial property for wholly or mainly charitable purposes, please contact our Business Rates Team on 01727 819270/814604 or email them at with your charity registration number.

Community Amateur Sports Clubs (Section 64 Local Government Finance Act 2003)

Sports Clubs registered with the Inland Revenue as Community Amateur Sports Clubs (CASC'S) are entitled to the same rate relief as charities. If your club is registered as a CASC and you are not currently in receipt of this relief, please contact our Business Rates Team on 01727 819270/814604 or email them at with your registration details.

Discretionary Relief for non profit making organisations (Section 47 Local Government Finance Act 1988)

St Albans District Council can at its discretion award rate relief to non-profit making organisations whose main objectives are charitable, religious, or concerned with education, social welfare, science, literature or fine arts.
If you are a non-profit making organisation and wish to be considered for this relief, please contact our Business Rates Team on 01727 819270/814604 to obtain an application form.

Hardship Relief (Section 49 Local Government Finance Act 1988)

Section 49 of the Local Government Finance Act 1988 gives the Council a discretionary power to reduce or remit the payment of non-domestic rates by granting Hardship Relief.

Hardship Relief will normally be granted as a percentage of the rates payable for a specific period, usually the rating year in which the application is made.

In some cases, interim decisions may be made subject to review in the light of the actual financial accounts for the period concerned.

The principle purpose of an award of hardship relief is to provide short-term assistance to businesses that are suffering unexpected hardship, arising from circumstances beyond the control of the business and outside of the normal risks associated with running a business of that type, to the extent that the viability of the business would be threatened if an award were not made.

Rate relief on the grounds of hardship shall only be awarded where it is considered that:
(i) The ratepayer would sustain hardship if the Council failed to grant Hardship Relief; and
(ii) It is reasonable to grant Hardship Relief having regard to the interest of the Council Taxpayers in the District.

The test of "hardship" need not be confined strictly to financial hardship and applicants should disclose all relevant factors affecting the ability of the business to meet its rate liability.
The "interest" of local Council Taxpayers may go wider than direct financial interests; for example, where employment prospects in an area would be worsened by a ratepayer going out of business, or the amenities of an area might be reduced by, for instance, the loss of a neighbourhood shop.
If you wish to apply for hardship relief please contact our Business Rates Team on 01727 819270/814604 or at to obtain an Hardship Relief Application Form.

Date of last review: 13 March 2018