The council has proposed that relief under the scheme will be awarded using the following criteria:

A. The scheme is designed to assist ratepayers who have suffered significant increases in rate liability due to the revaluation and the subsequent increase to their rateable value.

B. In assessing any potential entitlement to an award under this scheme, the Council will compare the following:

• The rate liability of the ratepayer at 31st March 2017 after any reliefs and reductions; and
• The rate liability of the ratepayer at 1st April 2017 taking into account any transitional relief or any other discretionary relief.

C. Relief will be awarded where the calculation in b) above would result in an increase of more than £100 per annum.

D. Relief will not be awarded where the rateable value of the property at 1st April 2017 is greater than or equal to £100,000.

E. Relief will only be given to premises which are liable for occupied rates. No relief within this scheme will be granted for unoccupied premises.

F. Relief will only be granted to ratepayers who were in occupation at 31st March 2017 and in occupation on 1st April 2017. Ratepayers taking up occupation on or after 1st April 2017 will not be eligible for relief on the basis that new ratepayers would not have suffered from increases due to a revaluation.

G. Relief will be apportioned on a daily basis where ratepayers subsequently vacate a property after 1st April 2017.

H. Relief may be awarded for more than one premises as long as all other criteria are met

I. Increases and reductions in rateable values subsequent to 1st April 2017 will be ignored for the purposes of the relief awarded however relief will be adjusted to ensure that relief is not granted in excess of the new liability.