Decision details

To approve the Council Tax and Business Rates Discretionary Relief Policy.

The Cabinet Member with the Resources Portfolio introduced the report of the Group Director of Operations (previously circulated) requesting that consideration be given to the Council Tax and Business Rates Discretionary Relief Policy 2024/29 (also previously circulated).

The submitted report stated that Section 49 of the Local Government Finance Act 1988 provided the Council with discretionary powers to reduce a person’s Business Rates liability in cases of hardship; section 69 of the Localism Act 2011 amended the Local Government Finance Act 1988 to allow Councils the discretion to award discretionary relief to all types of businesses; Section 13a(1)(c) of the Local Government Finance Act 1992 provided the Council with discretionary powers to reduce a person’s Council Tax liability to such an extent as it thought fit; and that the Council Tax and Business Rates Discretionary Relief Policy 2024/29 set out the aims of the Council’s discretionary powers and the priorities for awards, although all applications would be decided on their own individual merits.

It was reported that the report had been considered and endorsed by the Economy and Resources Committee at its meeting held on 4 January 2024.

RESOLVED  -  (a)  That the report be noted.

(b)  That the Council Tax and Business Rates Discretionary Relief Policy 2024/29, as set out in Appendix 1 to the submitted report, be approved.

REASONS  -  (a)  The Council is responsible for administering discretionary relief in accordance with the Local Government Finance Act 1988, the Localism Act 2011 and the Local Government Finance Act 1992.

(b)  The adoption of a formal Council Tax and Business Rates Discretionary Relief Policy will help to demonstrate how the Council will exercise its discretionary powers and ensure consistency of decision making and appeals.