Content

Salford
City Council - Record of Decision
 
I, Councillor Youd, Deputy City Mayor and Lead Member for
Finance, Support Services & Regeneration, in exercise of the powers
contained within the City Council Constitution, do hereby approve:
 
Approve the
arrangements for awarding 15% business rates relief from 1 April
2026 for:
 
§ 
Pubs and Live Music
Venues
 
The
Reasons are:
The government announced (27 January 2026) that in
2026-27, eligible pubs and live music venues will benefit from a
15% business rates relief on top of the support package announced
at the Budget 2025. Their bills will then be frozen in real terms
for a further 2 years .The relief
will be granted using the council’s discretionary relief
powers under section 47 of the Local Government Finance Act 1988
(as amended). No new legislation
will be required to deliver this scheme
 
Options considered and
rejected were:NA
 
Assessment of Risk:
To minimise risks, the
following actions are being taken:
·      
Using the provisional Government briefing to
identify eligible properties in advance
·      
Applying the relief in line with the most up?to?date
information available
·      
Monitoring for the publication of the final guidance
and preparing to adjust awards promptly if required.
·      
Ensuring all billing assumptions are recorded and
auditable.
 
The
source of funding is:
The Local Authority will be
compensated for the cost of granting this relief via a section 31
grant from government. In addition, the Government will fund the
associated new burdens, including the administrative and software
costs required for implementation.
 
Legal
Advice obtained: Barbara
Gora, Head of Regulatory and Enforcement Services
(Legal)
The Council is under a
statutory duty to bill and collect business rates. As part of
carrying out this duty the Council must determine eligibility for
reliefs with reference to guidance issued by the Secretary of
State.
 
Financial Advice obtained: David Eden Finance Manager
The awarding of pubs and live
music venues relief will reduce the amount of business rates income
to be collected. The current estimated value of the combined relief
is £236,581.06. The government announcement confirms that
authorities will be fully compensated for the cost of granting
these reliefs through section 31 grant.
Therefore, as long as all of
the requirements in the guidance for the awarding of the relief are
followed, there should be no overall financial impact on the
council
 
Procurement Advice
obtained: NA
 
HR Advice
obtained: NA
 
Climate Change Advice
obtained: NA
 
The
following documents have been used to assist the decision
process:

1/2026: Pubs and live music venues relief
2026 to 2027 - GOV.UK

Business rates: Pubs and live music venues
relief - local authority guidance - GOV.UK
 
Contact Officer:     Jane Betts, Service Manager -
Business Rates
jane.betts@salford.gov.uk
 
 
This decision is not subject to
consideration by another Lead Member.
 
The appropriate scrutiny panel
to call-in the decision is the Overview & Scrutiny
Board.
 
 
 

Signed: Councillor Youd                       
Dated: 23rd February 2026
Deputy City Mayor and Lead Member for Finance, Support Services
& Regeneration
 

 
This decision was published on
24th February 2026.
                                             
This decision will come into force at
4.00 p.m. on 3rd March 2026, unless it is called-in in accordance with the
decision-making process rules.