Last updated: 13 March 2024

Next review: 4 December 2024

Discretionary relief

Please note, this area covers relief applied under our Discretionary Rate Relief Policy only. Details on other reliefs applied under section 47 of the Local Government Finance Act 1988 (for example, retail discount).

Our policy on discretionary rate relief (PDF)

There are four different types of discretionary relief covered by our policy and they are as follows:

1. General Discretionary Business Rate Relief

Up to 20% relief can be awarded to certain registered charities and registered sports clubs already in receipt of mandatory relief, and up to 100% relief to organisations that do not qualify for mandatory relief, but who meet the eligibility criteria stipulated within our policy.

To apply, complete the mandatory (charity) and discretionary relief application form.

2. Targeted Discretionary Business Rates relief

Targeted discretionary relief is for commercial premises used for non-profit open workspaces. They must provide a mix of workspaces at affordable rates, with easy in-out contractual conditions. They should also offer facilities and services that nurture the growth of new and small businesses. Workspaces can be an office space, workshop, studios, or retail premises.

This scheme ended on 31 March 2023.

3. Hardship Relief

If your business is facing hardship due to unforeseen or exceptional circumstances, you can apply for non-domestic rates hardship relief.

This discretionary relief can help you recover from a temporary crisis causing a serious loss of trade or affecting the services you provide.  

We have a very limited budget for hardship relief.

As restrictions continue to affect business, we anticipate that there will be high demand for this scheme.

Uncertainty around funding and anticipated demand, means we won’t decide on hardship applications until the end of this financial year. Where we do decide to award hardship relief, it may only be a percentage of the amount outstanding due to demand.  

When you apply for hardship relief, you should still make payment while you wait for the decision.

We consider each case on its own merits.

To apply, complete the hardship relief application form (Word)

4. Section 44A Partially Occupied Property relief

Business Rates are due on a property whether it is fully or partly occupied. However, if your property is only partly occupied for a short time, we can grant relief on the part that isn’t occupied. The relief is for either three or six months depending on the type of property.

To apply for this relief, send a plan of the premises showing which parts are unoccupied and your contact details to: businessrates@walthamforest.gov.uk

Business Rates enquiries line

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London Borough of Waltham Forest
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