Issue - meetings

This report seeks approval for a proposed revision to the policy relating to the award of discretionary rate relief in respect of National Non-Domestic Rate (NNDR) liability along with approval of a policy statement and application(s) relating to hardship relief for charities or non-profitmaking bodies regarding NNDR liability.

Cabinet RESOLVED:

(1)     To approve the revised discretionary rate relief policy in respect of national non-domestic rate liability as set out in Appendix 1 of the report.

(2)     To approve the application for discretionary rate relief in respect of national non-domestic rate liability as set out and detailed in Appendix 2 to the report.

(3)     To approve the Council’s policy relating to hardship relief in respect of national non-domestic rate liability as set out in paragraph 3.6 of the report and in compliance with section 49 of the Local Government Finance Act 1988.

(4)     To delegate authority to make decisions in respect of future applications for discretionary rate relief in relation to non-domestic rate liability in accordance with the revised Discretionary Rate Relief Policy and criteria to the Head of Revenue and Debt in consultation with the Director of Finance and Cabinet Member for Jobs, Economy & Citizen Experience.

(5)     To delegate authority to the Strategic Director of Customer and Digital Services in consultation with the Director of Finance and Cabinet Member for Jobs, Economy & Citizen Experience to make decisions relating to applications for hardship relief in respect of national non-domestic rates for awards up to £100,000 per annum

(6)     To authorise the submission of a report to Cabinet on an annual basis after the end of each financial year providing details of the awards of discretionary rate relief and the details of the awards of hardship relief in respect of national non-domestic rates for awards up to £100,000 per annum that have been granted.

Councillor Southwood (Cabinet member for Jobs, Economy and Citizen Experience) introduced a report seeking approval to a proposed revision of the policy relating to the award of discretionary rate relief in respect of National Non-Domestic Rate (NNDR) liability along with a policy statement and application relating to hardship relief for charities and non-profitmaking bodies regarding NNDR liability.

In considering the report Cabinet endorsed the review of existing policy regarding discretionary relief for NNDR liability along with development of the accompanying policy statement setting out the approach towards the provision of hardship relief along with details of the application(s) for relief received since the last report in June 2021.

Having considered the report Cabinet RESOLVED:

(1)       To approve the revised discretionary rate relief policy in respect of national non-domestic rate liability as set out in Appendix 1 of the report.

(2)       To approve the application for discretionary rate relief in respect of national non-domestic rate liability as set out and detailed in Appendix 2 to the report.

(3)       To approve the Council’s policy relating to hardship relief in respect of national non-domestic rate liability as set out in paragraph 3.6 of the report and in compliance with section 49 of the Local Government Finance Act 1988.

(4)       To delegate authority to make decisions in respect of future applications for discretionary rate relief in relation to non-domestic rate liability in accordance with the revised Discretionary Rate Relief Policy and criteria to the Head of Revenue and Debt in consultation with the Director of Finance and Cabinet Member for Jobs, Economy & Citizen Experience.

(5)       To delegate authority to the Strategic Director of Customer and Digital Services in consultation with the Director of Finance and Cabinet Member for Jobs, Economy & Citizen Experience to make decisions relating to applications for hardship relief in respect of national non-domestic rates for awards up to £100,000 per annum

(6)       To authorise the submission of a report to Cabinet on an annual basis after the end of each financial year providing details of the awards of discretionary rate relief and the details of the awards of hardship relief in respect of national non-domestic rates for awards up to £100,000 per annum that have been granted.