Issue - meetings

Non-Domestic Rates - Discretionary Rate Relief Policy

Meeting: 06/02/2024 - Executive (Item 85)

85 Non-Domestic Rates - Discretionary Rate Relief Policy pdf icon PDF 208 KB

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The Portfolio Holder for Finance and Enabling presented the Non-Domestic Rates Discretionary Relief Policy report for the Executive Committee’s consideration.


Members were advised that Section 47 of the Local Government Finance Act 1988 provided the Council with powers to award discretionary business rates relief.  In 2023/24 the Council had awarded:


·             £283,000 of discretionary relief (of which £240,000 was provided to Rubicon Leisure Limited); and

·             £2,475.000 of Section 32 Funded Relief (Retail, Hospitality and Leisure support granted by the Government).


This policy had not changed apart from when relief could be awarded, which would change as at the 1st April 2024 and was now the responsibility of the Council to set.


The backdating of relief before the current year would now only be considered where:


·             The application for relief was made or determined within six months of the end of that financial year; and

·             Where a hereditament was entered into the rating list for the first time and an application for relief was made within three months of the hereditament entering the rating list.


This protected the Council from being asked to back-fund changes for multiple previous years.


Members were asked to note that the £283,000 of discretionary relief was shared within the wider County rates retention scheme.


Following the presentation of the report, Members questioned whether the proportion of relief costs covered by different organisations was discretionary, and therefore determined locally, or set in accordance with legal requirements.  Officers confirmed that the Council tended to follow Government guidelines in respect of this matter.




the amended Non-Domestic Rates Discretionary Relief policy is approved and adopted from 1st April 2024.