Decision details

Non Domestic Rating Discretionary Rate Reliefs Scheme

Decision Maker: Corporate Director of Strategic Resources

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No

Decision:

The approval of the Non-Domestic Rating Discretionary Rate Relief Scheme by the Section 151 Officer, under a specific delegation from the Executive on 5 July 2022:

“(iii) Discretionary reliefs wholly defined by the Government and reimbursed by the Government under a S31 Grant
• that the Council adopts all S31 Government funded discretionary reliefs in accordance with any guidelines issued.
• That the Council’s s151 Officer be delegated the authority to amend any such approach to ensure that any relief granted is in line with the intentions of the Government and is compatible with the Council’s objectives.”

Reasons for the decision:

On 5 July 2022, the Executive approved the principle that a points-based system be adopted for the assessment of applications for discretionary business rate relief. The Executive delegated to the Council’s s151 Officer the authority to amend any such approach to ensure that any relief granted is in line with the intentions of the Government and is compatible with the Council’s objectives.

The ratepayer’s aims and objectives are to be measured against key criteria set by the Council. The essential advantage of such a system is it allows for uniformity across the whole area whilst at the same time applying a high level of reasonableness given the need to be fair to all applicants and the need to align any relief with the key aims of the new authority.

Renewal invitations have been sent for all current applicants. Where the forms have been returned the annual Non Domestic Rates bills will be referred and issued when any relief entitlement has been assessed against the new criteria. Where applications for relief have not been returned, bills will be issued with no relief. It is now essential that priority is now given as to how relief will be awarded for the new year.

It should be noted that any relief granted will initially only be granted for one year. Decision letters will be issued to organisations outlining any award

Publication date: 30/03/2023

Date of decision: 17/03/2023