148 Non-Domestic Rate Discretionary Relief Policy
A report by the Interim Chief Finance Officer is circulated
Supporting documents:
Minutes:
Cllr Fleur de Rhe Philipe, Cabinet Member for Finance, Performance and Risk presented a report which sought approval for the adoption of a policy and process relating to applications for discretionary rate relief. The proposals sought to harmonise the practices across the Council’s area in order to ensure consistency, affordability and fairness of approach.
It was noted that Cabinet had at its meeting in June 2010 approved a policy for hardship rate relief.
Resolved:
That Cabinet adopt the recommendations and processes to manage applications for discretionary rate relief as set out in the report presented to ensure that any award meets the Council’s objectives and brings benefit to the community the business serves. Specifically that:
(a) Cabinet approves and adopts the proposed application and assessment process for discretionary rate relief (Appendix 1).
(b) That discretionary rate relief is awarded in accordance with the recommendations set out in the policy framework.
(c) The decision on applications requesting rate relief of up to Rateable Value (RV) £18,000 in total be delegated to the Head of Revenues.
(d) That the Head of Finance determines discretionary rate relief applications in excess of RV £18,000 rate relief.
(e) Applications from kindred organisation (and ‘other organisations’ set out in Para 4d) will be considered and a decision taken by the Head of Finance where rateable values exceed £18,000. Representations from the Head of Strategy, Community and Voluntary Sector Support, will be taken into account in reaching a decision.
(f) That in cases where an application is refused, an Appeals Panel of the Appeals Committee determines cases where an application has been rejected and an appeal by the ratepayer is lodged.
(g) £470,000 (or an agreed sum set by Cabinet) is identified and allocated on an annual basis to specifically fund discretionary rate relief applications.
(h) Members of Appeals Committee receive training on discretionary rate relief.
(i) That the Communications Team take appropriate measures to ensure the availability of discretionary rate relief is sufficiently publicised including via Business Link and Chambers of Commerce to those who are currently eligible or could be eligible to receive it in the future.
Reason for Decision
To ensure that there is an agreed policy and process relating to discretionary rate relief to provide a framework for managing applications and also to ensure that any award meets the Council’s objectives and brings benefit to the community the business serves.