COVID-19 Additional Relief Fund (Discretionary Non-Domestic Rate Relief)
On the 15th December 2021 The Department for Levelling Up Housing & Communities (DLUHC) announced a new scheme to assist business the COVID-19 Additional Relief Fund (CARF). The scheme will only be available to reduce chargeable amounts in respect of 2021/22 financial year only.
Whilst the Council has determined its own scheme, DLUHC has stated that in order for the Council to receive the allocated funding it must:
- Not award relief to ratepayers who for the same period of the relief are either or have been eligible for the Expanded Retail Discount (covering retail hospitality and leisure), the Nursery Discount or the Airport and Ground Operations Scheme (AGOSS)
- Not award relief to a hereditament for a period when it is unoccupied (other than hereditaments which have become closed temporarily due to the government’s advice on COVID-19, which should be treated as occupied for the purposes of this relief) and
- Direct their support towards ratepayers who have been adversely affected by the pandemic and have been unable to adequately adapt to that impact.
The council is keen to support such initiatives especially where they are designed to help local businesses and will look to maximise both the reliefs given as well as maximise any grants receivable.
In view of this the council has decided that where a ratepayer meets all of the relevant criteria, relief will be up to 100% of the 2021/22 liability (capped to a rateable value of £124,000) after any other reliefs and reductions have been applied.
An amount of £59,700.00 will be applied to each remaining business that Mid Devon District Council considers is of strategic importance up to the balance of 90% of the applied funding allocation after any other reliefs and reductions have been applied.
Any funding not allocated by the authority will be reserved for appeals and amendments to the rating list however the council holds the right to invite other applications as it sees fit to those organisations that may benefit from COVID-19 Additional Relief Funding.
The criteria for the CCOVID-19 Additional Relief Fund are as follows:
- The ratepayer is not eligible (or would not be eligible) for the Expanded Retail Discount (covering retail hospitality and leisure), the Nursery Discount or the Airport and Ground Operations Support Scheme (AGOSS)
- The ratepayer is not entitled to either Small Business Rate Relief or Rural Rate Relief granted at 100%
- The ratepayer is not entitled to Mandatory relief (80%).
The hereditament is treated as occupied by the Council and shown on the Council’s records as occupied on 15th December 2021.
The ratepayer confirms that they have been adversely affected by the pandemic and have been unable to adequately adapt to that impact.
The ratepayer is not subject to Subsidy Control.
The hereditament is not excluded in accordance with policy (please see section 5 and Appendix A of the CARF policy)
In all cases, the Council will notify the ratepayer of decisions made.
Where an application (if required) is successful, then the following will be notified to them in writing:
- The amount of relief granted and the date from which it has been granted
- If the relief has been granted for a specified period, the date on which it will end
- The new chargeable amount
- The details of any planned review dates and the notice that will be given in advance of a change to the level of relief granted; and
- A requirement that the applicant should notify the Council of any change in circumstances that may affect entitlement to relief
Discretionary relief under this scheme will only be awarded for the 2021/22 financial year.