A discretionary one-off payment onto your business rates account.

The government has provided funding to help support businesses affected by the pandemic that are not eligible for existing support linked to business rates, such as the expanded retail discount. The Covid-19 Additional Relief Fund (CARF) is a discretionary one-off payment onto the business rates account. The effect of the one-off payment will be to reduce the amount of business rates otherwise payable for the 2021/22 financial year.

Businesses that are eligible

To be eligible for the relief:

  • The property is treated as occupied by the council
  • The property falls within the local rating list
  • The business must have been adversely affected by the Covid-19 pandemic and been unable to adequately adapt
  • The business is not excluded in the list below

Exclusions from CARF scheme include:

  • Businesses that have received or have been eligible to receive the Expanded Retail Discount, Nursery Discount or Airport and Ground Operations Support Scheme (AGOSS) during the 2021/22 financial year for any of their properties
  • The business is not entitled to Small Business Rate Relief granted at 100%
  • The business is not entitled to mandatory relief (80%) topped up with 20%
  • The business is not subject to subsidy controls
  • Properties / businesses that are advertising rights, car park spaces, banks / building societies, schools, properties occupied by the Ministry of Defence, bus stations, communication assessments and health centres and hospitals
  • Businesses must not be in administration, insolvent or have a striking off notice made
  • Businesses that have vacated during the financial year 2021/22

How much you will receive

Where a business meets all the relevant criteria, relief will be awarded as shown in the table below. The relief will be granted for the financial year 2021/22 after any other reliefs and reductions have been applied:

Rateable Value Percentage of Relief
Up to and including £15,000 35%
Between £15,001 and £50,999 25%
£51,000 and above 10% capped at a maximum of £110,000

Full details of councils CARF scheme can be found in our Covid-19 additional relief fund policy.

Applying for this relief

We have identified eligible businesses for this relief, and will automatically apply the relief to their businesses business rates account.

Business that receive the relief will receive a revised bill showing their reduced business rates payable.

In cases where businesses have already paid their financial year 2021/22 business rates bill in full, the relief will be offset against the rates bill for the financial year 2022/23 unless a refund is specifically requested.

If you have automatically received this relief and wish to opt out of the scheme, then please notify our business rates team using the contact details on this page.

Subsidy Control

The EU State Aid rules no longer apply to subsidies granted in the UK following the end of the transition period, which ended on 31 December 2020.

There are three subsidy allowances for the Covid-19 Business Grant Schemes: Small Amounts of Financial Assistance, the Covid-19 Business Grant Allowance and Covid-19 Business Grant Special Allowance.

Further details of subsidy control can be found at: CARF Guidance.docx (publishing.service.gov.uk)