Agenda item

Recommendations: The Executive are asked to consider the contents of the report and recommend that Full Council approve:

(i)     Discretionary relief which is defined by legislation and borne by the Council and Government under the Business Rates Retention provision:

·      that all businesses and organisations who apply for discretionary relief with effect from 1 April 2023 be assessed for eligibility in accordance with the legislation, and that relief be awarded in line with the key criteria and points based scheme detailed in paragraphs 3.4 to 3.11;

·      that the approval of the scoring mechanism to be used within the assessment of the reliefs be delegated to the Council’s designated S151 Officer, having full regard to individual cases and the corporate aims and objectives of the Council;

·      that the authority to grant the relief be delegated to designated Revenues Managers under a scheme of delegation.

(ii)    Localism relief that:

·      that the Council adopts the policy attached at Appendix B and awards Localism reliefs in accordance with that policy.

·      that the authority to grant relief under the localism provisions be delegated to the Council’s S151 Officer.

(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 guidance 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.

(iv)   Hardship relief:

·      that the Council adopts the Hardship Relief policy attached at Appendix C and considers reducing or remitting any non-domestic rate in accordance with that policy.

·       that the authority to grant relief under the hardship provisions be delegated to the Council’s S151 Officer.

Considered – Report of the Corporate Director – Strategic Resources

Kerry Metcalfe introduced the report, setting out the policies and delegations for approval on Non Domestic Rating Discretionary Rate Relief and Hardship to come into effect from 1 April 2023. All Revenues Managers and Section 151 officers are in agreement with the proposals.

Sherri Williamson spoke about the discretionary rate relief and the need for a policy to be in place. The main relief looked at as part of the report is the top ups made available for groups such as charities and non-profit organisations. Following discussion between the Revenues Managers across North Yorkshire, a points system is proposed, as it provides a comprehensive, easy to use system for use in all discretionary areas where S31 Grant funding is not provided by Government. It was noted that all ratepayers wishing to apply for relief will be required to make a full application prior to the commencement of the 2023/24 financial year. It is also recommended for the granting of future reliefs under the localism provision (post 1 April 2023), which is outlined in Appendix B. The Hardship Relief policy invites applications from businesses struggling financially, and sets out the criteria for hardship relief post 1 April 2023 to be considered on a case-by-case basis. 

County Councillor Yvonne Peacock noted the need for businesses to make a fresh application for future rate reliefs under the new unitary council will be a difficult piece of work.

County Councillor Gareth Dadd praised the work of district and borough council colleagues for the work undertaken in producing this report. He proposed a minor amendment to the recommendations, adding in reference to the Executive Member for Finance as part of the approval of the scoring mechanism.

Resolved -

Executive Members are asked to consider the contents of this report and recommend that Full Council approve the following:

(i)             Discretionary relief which is defined by legislation and borne by the Council and Government under the Business Rates Retention provision:

·       that all businesses and organisations who apply for discretionary relief with effect from 1 April 2023 be assessed for eligibility in accordance with the legislation, and that relief be awarded in line with the key criteria and points based scheme detailed in paragraphs 3.4 to 3.11;

·       that the approval of the scoring mechanism to be used within the assessment of the reliefs be delegated to the Council’s designated S151 Officer in consultation with the Executive Member for Finance, having full regard to individual cases and the corporate aims and objectives of the Council;

·       that the authority to grant the relief be delegated to designated Revenues Managers under a scheme of delegation.

(ii)            Localism relief

·       that the Council adopts the policy attached at Appendix B and awards Localism reliefs in accordance with that policy.

·       that the authority to grant relief under the localism provisions be delegated to the Council’s S151 Officer.

(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 guidance 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.

(iv)           Hardship relief

·       that the Council adopts the Hardship Relief policy attached at Appendix C and considers reducing or remitting any non-domestic rate in accordance with that policy.

·       that the authority to grant relief under the hardship provisions be delegated to the Council’s S151 Officer.