The Local Governement Finance Act 1988, Section 49 confers upon a billing authority the discretion to remit all or part of a ratepayer's liability on the grounds of hardship.
A billing authority may not grant relief unless it is satisfied that:
There is no statutory definition of hardship and each case should be considered on its own merits. The test of 'hardship' need not be confined strictly to financial hardship as all relevant factors affecting the ability of a business to meet its liability for rates should be taken into account.