Decision details

(Report of Director of Finance and Transformation)

The report gave details of two new discretionary rate relief schemes and a new council tax support fund policy for 2023/24.

It was noted that in respect of the two discretionary rate relief schemes, the Government expected billing authorities to apply and grant relief to qualifying ratepayers from the start of the 2023/24 billing year, and with regard to the council tax support fund policy, the Government expected billing authorities to apply the reductions to the 2023/24 council tax bills.  Therefore, both the aforementioned schemes and the policy had been applied in accordance with the Government’s expectations.

Following consideration by the Finance, Regeneration and Property Scrutiny Select Committee, the Cabinet Member for Finance, Innovation and Property resolved that:

(1)        a scheme for the 2023/24 Retail, Hospitality and Leisure Business Rates Relief, as set out in Annex 1, be retrospectively adopted;

(2)        a scheme for the 2023 Supporting Small Business Relief, as set out in Annex 2, be retrospectively adopted;

(3)        a policy for the 2023/24 Council Tax Support Fund, as set out in Annex 3, be retrospectively adopted;

(4)        delegated authority be granted to the Revenues Manager to award, revise or revoke business rates reliefs in accordance with the adopted schemes subject to any disputed entitlement to relief being referred to the Director of Finance & Transformation; and

(5)        delegated authority be granted to the Director of Finance & Transformation to make technical amendments to the Council Tax Support Fund as per para 10.1 of the policy set out in Annex 3.