Decision details

The updated  Appendix D to the Bath and North East Somerset Council Non Domestic Rate Relief Policy gives guidance to officers administering claims for discretionary relief under discretionary powers provided by the Local Government Finance Act 1988 (“The 88 Act”).

The Cabinet Member agrees that the Council’s Policy is amended in line with the recommendations set out in the report.

The Government has made it clear in Business Rates information letter 09/2017 that the Council is expected to facilitate the take up of Revaluation Support, and to take proactive steps in allowing the relief in accordance with their local policy. Due to low take up the Council should take steps to allow relief in cases where the ratepayers clearly qualify under the rules of the scheme without the need for ratepayers to complete an application form. The removal of the requirement for a form to be completed will allow relief to be granted automatically, cut down on administration costs, and should allow for accounts to be recalculated before the 2018/19 annual bills are calculated. The Government have also recently announced an extension to Pub relief for a further year into 2018/19 and the Councils Policy needs to be updated to allow Officers to award this relief in time for the annual bills to be recalculated. The policy should also be amended to remove references to reoccupation relief, as this relief has now become obsolete. A decision to remove these references now will save Officer and Member’s time in not making a further amendment to the Policy, and will have no impact on current ratepayers as no ratepayers currently receive and cannot receive the relief. The funding provided by the Government for Revaluation Support will reduce in 2018 by approximately 50 percent. The amounts of relief that will be awarded for 2018/19 should therefore be reduced by a corresponding amount or there is a risk that the Council will have to meet some of the costs of providing the relief from its own funds.

The decision will be made in accordance with (Part 4(b) Access to Information) Rule 16 of the Council’s constitution.  It would generally to be a regular Single Member decision but to enable the transaction to complete successfully it is necessary to use of the Council’s urgency procedure.

This decision is considered urgent and must be taken by such a date as Council would have to award the relief to qualifying ratepayer’s accounts before they calculate the Business rates bills for 2018/19 in the middle of February.

None.