Section 49 of the Local Government Finance Act 1988 gives the Council the power to reduce the amount of rates payable where enforcing payment would cause hardship to the ratepayer.
When considering an application under this section we must be sure that payment would cause hardship, financial or otherwise, to the ratepayer. Because 75% of any relief granted must be paid from Council Tax collections, we must consider whether granting the relief would be beneficial to Council Taxpayers, and also whether the expense is justified.
A typical example is a shop in a remote community that is essential to that community, but where paying the rates bill means that the business would not be viable.
To apply for hardship relief please write, giving full details of your reasons for the application, and supply copies of certified accounts for the previous two years, to:
Local Taxation
Craven District Council
Town Hall
High Street
Skipton
BD23 1AH