The Government announced a new COVID-19 Additional Relief Fund (CARF) of £1.5 billion. The fund will be available to support those businesses affected by the pandemic but were ineligible for the previous and/or existing support linked to business rates. Further information can be found below.
A letter inviting an application has been issued to all potentially eligible businesses. If you have not received the letter and match the eligibility criteria below, please complete the relevant application form below. This application window will remain open until 11:59pm on 21 August 2022, after which time no further applications will be accepted. After this date all applications will be processed as quickly as possible and revised demands will be issued.
About the CARF scheme
Billing authorities are responsible for designing the discretionary relief schemes that are to operate in their areas. However, in developing and implementing their schemes local authorities must, if they are funding the relief from the section 31 grant:
• not award relief to ratepayers who for the same period of the relief either are or would have been eligible for the Extended Retail Discount (covering Retail, Hospitality and Leisure), the Nursery Discount or the Airport and Ground Operations Support Scheme (AGOSS),
• not award relief to a hereditament for a period when it is unoccupied (other than hereditaments which have become closed temporarily due to the government’s advice on COVID-19, which should be treated as occupied for the purposes of this relief), and
• direct their support towards ratepayers who have been adversely affected by the pandemic and have been unable to adequately adapt to that impact
The council has decided, in addition to the above criteria, to provide relief to businesses which meet the following additional criteria:
• The ratepayer is not entitled to either Small Business Rate Relief or Rural
Rate Relief granted at 100%
• The ratepayer is not entitled to mandatory relief (80%) and discretionary top
up (of 20%) which is funded through business rates retention
• The ratepayer confirms that they have been adversely affected by the
pandemic and have been unable to adequately adapt to that impact
• The ratepayer is not subject to Subsidy Control; and
• The ratepayer does not fall within any of the business categories set out
under Appendix B
The eligibility is limited to those businesses which must pay business rates during 2021/2022 (i.e. accounts with 100% relief already are excluded).
Important information – CARF
This relief will be provided in the form of an allowance (reduction) against 2021/2022 NNDR liabilities and will be a fixed percentage (to be determined) against the net liability. i.e., it is not a grant.
If following the award an account is placed into credit for the 2021/2022 financial year, we plan to transfer the credit to reduce your 2022/2023 NNDR balance, however, you have the option to request a refund, should you wish.
If you have any queries, please contact the business rates team on:
South Oxfordshire District Council
0845 300 5562
Vale of White Horse District Council
0845 300 2839