Decision details

The Director of Resources and Deputy Chief Executive submitted a report seeking Committee approval of the updated Revenues Discretionary Discount/Relief policy.

Members were reminded that Local Authorities had the power to grant discretionary Council Tax and Business Rates discounts/reliefs. This included the additional support provided to recipients of Local Council Tax Support, the Business Rates Expanded Retail and Nursery Relief/Discounts, the Covid-19 Additional Relief Fund for Business Rates, and the extension of the Support Small Business (SSB) and Transitional Relief schemes. The report noted that:

·         The Non-Domestic Rating Act 2023 made an amendment to Section 47 of the Local Government Finance Act 1988 which prevented the backdating of discretionary rate relief to no more than six months after the end of the financial year, by removing the restriction from the financial year beginning 1 April 2023.

·         The Council had made amendments to the policy to cover the extension of 75% Retail Hospitality and Leisure Relief for 2024/25.

The full revised Revenues Discretionary Discount/Relief Policy was included with tracked changes.

RESOLVED THAT COMMITTEE:

1.    Agree to determine each application for backdating Discretionary Rate Relief on a case-by-case merits based on the amended restrictions included in the Non-Domestic Rating Act 2023; and

2.    Agree the changes to the Revenues Discretionary Discount/Relief Policy for 2024/25.