Backdated charity rate relief?

vantablack

Morning all,

If a hypothetical charity was to receive a demand for 5 years of outstanding business rates, would they be able to claim the 80% mandatory rate relief in retrospect or only for future charges. I can find lots of information on discretionary relief not (generally) be awarded in retrospect but nothing on whether mandatory relief is or isn't applied retrospectively.

Thanks,

VB

Stevie_Palimo

I do not believe hypothetical comes into play here there is a charity with this issue or there is not one with it, If they are a real charity then they should have been paying the rates from the get go and if they avoided this and have to suffer a larger bill then they could try and appeal it.

They should pay the rates as per every other business and if they are due a reduction then they need to complete the correct forms to apply for this.

antrobus

vantablack wrote: »

.... I can find lots of information on discretionary relief not (generally) be awarded in retrospect but nothing on whether mandatory relief is or isn't applied retrospectively....

The Authority requests that an application for Mandatory Relief be made on the Council’s prescribed form, and that renewal of applications be made at the beginning of each financial year. There is also no effective date prescribed from when relief can commence so relief awards can be retrospective.

https://www.harrogate.gov.uk/ben/Documents/2016-non-domestic-rates-policy-on-reliefs.pdf

vantablack

Thanks, that's useful - I've read many council notes on the rate relief but hadn't found one which mentioned retrospective relief.

VB.