Manchester City Council

Business & investment Relief and exemptions

Hardship relief

We can award up to 100 per cent relief from business rates to ratepayers who are experiencing hardship at our discretion. As we fund a significant part of this relief, we will only consider cases that are in the interest of the community.

How we assess your application

  • Each case will be considered on its own merits.
  • Reduction of rates on the grounds of hardship is the exception rather than the rule.
  • The test of 'hardship' is not confined strictly to financial hardship - all relevant factors affecting the ability of a business to meet its liability for rates are taken into account.
  • The 'interests' of the council tax payers in the area may go wider than direct financial interests. For example, the case for a reduction of rates may still outweigh the costs to the council tax payer if:
    • employment prospects in the area would be worsened by a company going out of business, or
    • the amenities of the area might be reduced if it went out of business

How to apply

For us to consider granting hardship relief, download and submit the application form, including copies of fully audited accounts.

If your business is open, include:

  • your current and previous two years audited accounts
  • your last three months bank statements
  • details of your income and expenditure over the last 3 months if not covered in your audited accounts
Download open business hardship relief form

If your business is closed, include:

  • your last three months bank statements
  • copies of your pay slips

Download closed business hardship relief form

 

 

 

 

Make sure you complete all relevant sections of the form, sign and date it. Return your completed form to Business Rates Service, PO Box 3, Manchester, M15 5BA or fax: 0161 274 7215.

National Non-Domestic Rates Policy document - areas of local discretion April 2017

 

 

 

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