Decision details

COVID-19 Additional Relief Fund Discretionary Rates Policy

Decision Maker: Revenue, Benefits & Fraud Manager

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No


The government announced on 25 March 2021, as part of its Spring Budget, that it would provide £1.5 billion of funding for a Covid-19 Additional Relief Fund (CARF) for the year 2021-22. Teignbridge has been given funding of £2,019,446 for this purpose.
The funding is intended to support businesses impacted by the pandemic that are ineligible for existing support linked to business rates.

As the Government is funding rate relief via Section 31 grant it means that local authorities are required to develop a scheme using their discretionary powers under Section 47 of the Local Government Finance Act 1988. The Government has provided general guidance (released on 15 December 2021) but it is for billing authorities to design their own local schemes, having regard to the guidance. The guidance stipulates that:

• We cant award relief to businesses already in receipt of certain types of relief
• We can’t award relief to unoccupied premises
• We should direct support to businesses who have been adversely affected by the pandemic and unable to adapt to the impact.
• It is for LA’s to determine the level of relief to give in each case.

The Council has decided that relief will be awarded in two parts:

Part 1 - Formula based; and
Part 2 - Special cases

Under the formula based scheme, ratepayers which meet the eligibility criteria will be awarded relief at 50% of liability (capped at a maximum of £20,000) after any other reliefs and reductions have been applied. Relief will be awarded automatically to eligible ratepayers.

Under the special cases scheme, ratepayers can apply for relief (same amount of relief and cap as for formula based) providing they can demonstrate they have been adversely impacted by the pandemic and have been unable to adequately adapt to that impact and meet the eligibility requirements set out in the policy.

Full details of the eligibility criteria that apply to this scheme are set out in the attached Policy for the granting of COVID-19 Additional Relief Fund Discretionary Non-Domestic Rate Relief.

This decision was taken in consultation with the Executive Member for Corporate Resources and the Section 151 Officer

Publication date: 26/07/2022

Date of decision: 16/05/2022