Skip to main content

Hardship Relief - Section 49

We have discretion to give hardship relief but as it is subsidised by local Council Tax payers, we will only consider an award in the most exceptional of cases. The purpose of Hardship Relief is to provide short term help to businesses suffering exceptional hardship through circumstances beyond their control and outside of the normal risks associated with running a business of that type. It is not a financial prop for a failing business.

Applicants must be able to demonstrate they have investigated all other avenues of financial assistance before claiming for Hardship Relief. We will consider an award of Hardship Relief only where it is in the best interests of residents and taxpayers in Mid Devon.

Decisions are on a case by case basis and applications should be supported by, but not restricted to. The Authority holds the right to request other information in accordance with the application.

  • Previous and Current Year’s certified accounts
  • Evidence of how you have reduced costs in other areas
  • How many employees are at risk
  • Loss to the community if you ceased trading

Case Law

  • R v Liverpool City Council Ex Parte Windsor Securities Ltd. (1978)
  • R v Liverpool City Council Ex Parte Caplin (1984)
  • Hackney London Borough Council v Izdebski (1988)
  • Wakefield Metropolitan District Council Huzminor Investment Dev. Ltd. (1989)
  • R v Birmingham City Council Ex Parte Mushtaq (1995)

If you wish to apply for Hardship Relief, please send a written application via email to revenues@middevon.gov.uk, or write to us using the following address:

Business Rates
Mid Devon District Council
Phoenix House
Phoenix Lane
Tiverton
EX16 6PP

Please note where trading has been affected by road works this isn’t a reason to claim ‘hardship relief’. You need to lodge an appeal with the Valuation Office Agency.

Feedback form

500 character(s) left.
500 character(s) left.
500 character(s) left.
Security check