​​

COVID-19 ADDITIONAL RELIEF FUND(CARF)

In December 2021 the government announced a new business rates relief fund covering the period April 2021 – March 2022, directed at ratepayers who have been adversely affected by the pandemic and have been unable to adequately adapt to the impact and are not eligible for other reductions to their business rates as a result of the covid-19 pandemic.

The fund replaces the right to request a reduction in business rates from the Valuation Office Agency. This is on the grounds that the covid-19 has been a material change in circumstances which makes the rateable value of the property inaccurate.

The following types of properties will not be eligible;

  • Shops, restaurants, cafes, drinking establishments, cinemas and live music venues.
  • Those used for leisure purposes.
  • Hotels, guest and boarding premises and self-catering accommodation.
  • Business properties which do not directly employ anyone e.g., parking spaces, advertising rights.
  • Any business which cannot demonstrate that it has been significantly impacted by the pandemic.
  • Public sector organisations which are funded by government grant
  • Those businesses associated with gambling such as casinos and betting shops
  • Any business premises which are used for personal use or storage only and is not considered to be trading.
  • Banking and other financial institutions
  • Whose business is predominantly online
  • Those businesses which only supply storage facilities such as warehouses. Logistic warehouses used by online retailers which have not been adversely affected by the pandemic. 
  • Utilities and communications infrastructure (inc telephone masts, sub-stations, sewage works, hydro power stations, photovoltaic installations, gas storage facilities etc)

Payments

The fund will cover up to 75% of your 2021/22 bill ,this is based on the properties rateable value.

If the award of the relief puts your account into credit, we may move that credit to offset any other outstanding business rates liability, or your 2022/23 business rates bill. Alternatively, we may be able to provide a refund of the relief.

If your circumstances change and your business becomes ineligible for the relief or reduces the value of the award, we will adjust your rate bill in the year to reflect the loss of relief. Any relief awarded under this scheme will be subject to the property’s continuing eligibility.