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Non-Domestic Rates: Business

Volume 485: debated on Thursday 18 December 2008

To ask the Secretary of State for Communities and Local Government what guidance her Department provides to local authorities on the circumstances under which they may refuse business rates relief under section 49 of the Local Government Finance Act 1988 to voluntary groups; and if she will make a statement. (244220)

The Department publishes guidance to local authorities in the form of a booklet called: ‘Non Domestic Rates: Guidance on Rate Relief for Charities and Other Non-Profit Making Organisations’. This is available on the Department's website at

http://www.local.communities.gov.uk/finance/busrats/nndr/07.htm.

Chapter 7 specifies that local authorities should decide on the facts of each case whether to exercise its powers under section 49.

A copy of the guidance on hardship relief as been placed in the Library for reference.