COVID-19 Additional Relief Fund (CARF)

COVID-19 Additional Relief Fund (CARF)

On 25 March 2021, the government announced a new COVID-19 Additional Relief Fund (CARF) of £1.5 billion to support those business rate payers affected by the pandemic but that are currently ineligible for existing support linked to business rates.

On 15 December 2021, the government published additional guidance and clarification on the scheme to local authorities. 

Each individual local council is responsible for designing the discretionary relief scheme that is to operate within its own area. NCC will design and publish details of how the scheme will operate as soon as possible.

The discretionary awards can only be made to reduce the chargeable business rates in 2021/22 and the government has made clear that the following businesses are ineligible to apply and receive for the business rates COVID-19 Additional Relief Fund (CARF):

This fund will not be available to ratepayers who for the same period of the relief are or would have been eligible for the Extended Retail Discount, Nursery Discount or the Airport and Ground Operations Support Scheme.

The property must be occupied for the qualifying period 2021/22, hereditaments that were temporarily closed due to government advice on COVID-19, may still apply

The ratepayers must show they have been adversely affected by the pandemic and have been unable to adequately adapt to that impact.

As soon as a scheme has been devised and approved, the details will be published on this page

Awards are likely to amount to a subsidy and therefore any relief provided under this scheme will need to comply with the UK's domestic and international subsidy control obligations. Therefore, ratepayers are requested on a self- assessment basis to advise the council if they are in breach of the allowances.

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