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National Non-Domestic Rates 2023/24 Retail, Hospitality and Leisure Relief, Supporting Small Business Relief and Transitional Relief Schemes

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Meeting: 13/03/2023 - Cabinet (Item 12)

  • Webcast for 13/03/2023 - Cabinet

12 National Non-Domestic Rates 2023/24 Retail, Hospitality and Leisure Relief, Supporting Small Business Relief and Transitional Relief Schemes pdf icon PDF 154 KB

This report seeks approval to the discretionary Retail, Hospitality and Leisure Rate Relief Scheme for 2023/24 and a Supporting Small Business Relief scheme for small and medium properties, following guidance published by the Government in December 2022.

Additional documents:

  • 12a. Appendix 1 - NNDR Discretionary Scheme - 2023-24 Retail, Hospitality and Leisure Relief Scheme, item 12 pdf icon PDF 99 KB
  • 12b. Appendix 2 - Council’s 2023-24 - 2024-25 Supporting Small Business Relief Scheme to 2025-26, item 12 pdf icon PDF 95 KB
  • Webcast for National Non-Domestic Rates 2023/24 Retail, Hospitality and Leisure Relief, Supporting Small Business Relief and Transitional Relief Schemes

Decision:

Cabinet RESOLVED:

 

(1)                    To approve the Council’s National Non Domestic Rates (NNDR) Discretionary Scheme in relation to 2023/24 Retail, Hospitality and Leisure Relief as set out in Appendix 1 of the report and pursuant to the Council’s powers under Section 47 of the Local Government Finance Act 1988 as amended.

 

(2)                    To approve the Council’s National Non Domestic Rates (NNDR) Discretionary Scheme in relation to 2023 Supporting Small Businesses Relief scheme as set out in Appendix 2 of the report and pursuant to the Council’s powers under Section 47 of the Local Government Finance Act 1988 as amended.

 

(3)                    To delegate authority to the Corporate Director of Resident Services, in consultation with the Corporate Director of Finance & Resources, to implement the discretionary schemes set out in Appendix 1 and Appendix 2 of the report.

Minutes:

Councillor Southwood (Cabinet Member for Jobs, Economy & Citizens Experience) introduced a report seeking approval to implement the Council’s National Non-Domestic Rates (NNDR) Discretionary Scheme for 2023/24 in relation to Retail, Hospitality and Leisure Relief and a Supporting Small Business Relief scheme.

 

In considering the report, members noted that the proposals had been designed to reflect recent guidance published by the Government in relation to the administration of both schemes based on the use of existing discretionary relief powers.

 

Having considered the report and published guidance, Cabinet RESOLVED:

 

(1)            To approve the Council’s National Non-Domestic Rates (NNDR) Discretionary Scheme in relation to 2023/24 Retail, Hospitality and Leisure Relief as set out in Appendix 1 of the report and pursuant to the Council’s powers under Section 47 of the Local Government Finance Act 1988, as amended.

 

(2)            To approve the Council’s National Non-Domestic Rates (NNDR) Discretionary Scheme in relation to the 2023 Supporting Small Businesses Relief scheme as set out in Appendix 2 of the report and pursuant to the Council’s powers under Section 47 of the Local Government Finance Act 1988, as amended.

 

(3)            To delegate authority to the Corporate Director of Resident Services, in consultation with the Corporate Director of Finance & Resources, to implement the discretionary schemes set out in Appendix 1 and Appendix 2 of the report.


 

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