Reliefs and Exemptions - How to Apply
In each case, there are statutory qualifying criteria to be met before we can say if you are entitled to a relief or exemption. Some of these qualifying conditions are detailed in Non Domestic Rates legislation and we have no discretion in applying them. If you would like more information on the qualifying conditions for any of these reliefs or exemptions, or you would like to apply for any of them, please download, print, complete and return the appropriate form. Alternatively, contact the Non Domestic Rates team.
You should continue to pay your existing Non Domestic Rates bill while we assess whether you are entitled to a relief or exemption.
If we receive an application from you for a relief or exemption, we may ask you to provide evidence to prove you meet the qualifying conditions. If you cannot meet these conditions, we will not be able to award you relief or exemption. We may also need to arrange for a member of the Revenues Section's Visiting Team to come to your premises to verify your application. If the Visiting Officer's report states you do not meet the qualifying conditions, we will not be able to award you relief or exemption.
Once a successful application for relief or exemption has been processed, we will issue you with an amended Non Domestic Rates bill. It will show the amount of relief or exemption awarded and the new amount of Non Domestic Rates you will pay. If you pay by direct debit, we will amend the amount of the instalment we deduct from your bank account and if you no longer have anything to pay, we will no longer collect instalments from your bank account.
Apart from those exemptions and reliefs which are only available for a limited period, an award of relief or exemption will remain effective until your circumstances change - you do not need to re-apply each year. You should tell us immediately if there is ever any change in your circumstances which may affect your entitlement to it.
We will write to you each year to review your entitlement to relief or exemption.