Discretionary Business Rate Relief Policy

Criteria for valid LBRRD applications

Each application will be considered on its individual merits against the criteria set out below:

  • Does the LBRRD incentivise the creation of new permanent contract (not zero hour contract) jobs for local people (paying the living wage as a minimum)?
  • Will the LBRRD provide a return on investment from higher future rates income?
  • Are there social or economic implications for the area if the LBRRD is not applied? e.g. the loss of a substantial number of jobs or skills from the area
  • Is the request for temporary relief (LBRRD will not be repeated year after year)?

To be considered for an award under this policy the applicant must be either:

  • A new business starting up in the area;
  • A business relocating to the area;
  • An existing business expanding within the area and creating additional or safeguarding existing jobs.

Applications will not normally be considered where the Applicant's business premises are held on a lease with less than seven years remaining at the time of application

No LBRRD will be awarded for greater than 2 years

No LBRRD will be awarded if the applicant has received financial assistance worth a cumulative total of greater than €200,000 over three years, from any source that could be considered as State Aid.

LBRRD will not normally be considered until the Applicant has all required permissions, licences, leases and other provisions in place in order to begin lawfully trading from the premises at which the rate relief will be applied.

In considering an application for a LBRRD, applicants may be asked to provide certain information. This may include, but is not limited to, the last two years of financial accounts; a business plan, and; evidence of its ownership of a freehold or a minimum remaining lease term of seven years for commercial premises.

All LBRRD decisions are to be made by the panel within four weeks of receipt of a fully completed application form and all requested supporting evidence.

Any LBRRD awarded will be made by crediting the business rate account to which it applies.

There is no statutory right to appeal against a decision made by the discretionary business rate relief panel other than a Judicial Review. An applicant may make a request for the decision panel to review a decision within four weeks of notification of a decision. However, this only applies if additional relevant information becomes available that was not available at the time the decision was made. Cases will be reviewed by the same discretionary rate relief panel. A request for review must set out the reasons for the request to review and include the relevant new information.

The applicant must sign a statement of intent to operate the business in the Borough for a minimum of five years.

If in the Council's opinion any of the clawback events or termination events listed in Appendix A occurs, the Council may at its absolute discretion:

  • Suspend the LBRRD awarded under this Policy for such period as the Council shall determine;
  • Vary the LBRRD awarded under this Policy, in which case the discount shall thereafter be made in accordance with a written variation notified to the Applicant;
  • Terminate any agreement to award the LBRRD under this Policy whereupon the Council shall cease to be under any obligation to provide any further LBRRD to the Applicant. In addition, the Council may require the Applicant to repay the whole or any part of the LBRRD previously enjoyed by the Applicant. The Applicant agrees that upon receipt of written notice requiring repayment the Applicant shall repay the sums required within 30 days of receipt of such notice.

If an applicant relocates the business for which the LBRRD is awarded outside the Borough, the Council shall be entitled to recover some or all of the relief on the following basis. This must be done within a period of five years from the date of the decision to award the LBRRD. This is not affected by the provisions of Clauses (1) and (2) above,

If the relocation occurs before 5 calendar years have expired beginning with the date of the decision, 100% of the LBRRD awarded shall be recoverable, at the Council's discretion.