Purpose

The purpose of this report is to seek approval for discretionary charitable relief under Section 47 of the Local Government Finance Act 1988.

Decision

That the application for discretionary relief under section 47 of the Local Government Finance Act 1988 is allowed at a rate of 20% of the annual National Non-Domestic Rates due.

Reasons for the decision

The application for discretionary relief under section 47 of the Local Government Finance Act 1988 is allowed at a rate of 20% of the annual National Non-Domestic Rates due.

Alternative options considered

An alternative to the proposal would be to refuse relief.
Another alternative to the proposal would be to grant relief at a different rate to the proposed 20%. Relief could be granted at any rate between 1% and 20%. This alternative is not proposed as it is considered that the charity’s objectives are suitably aligned with the Council’s plan to afford a grant of relief at 20%.