Content

Salford
City Council - Record of Decision
 
 
I, Councillor Youd, Lead Member for Finance, Support Services &
Industrial Relations, in exercise of the powers contained within
the Council Constitution, do herby approve:
 

The arrangements for
the award of the 2024/2025 Retail, Hospitality and Leisure Business
Rates Relief using
Local Authority discretionary relief powers under section 47 of the
Local Government Finance Act 1988 (as amended), to grant
relief.
 
The Reasons are:
 An extension by government to the
business rates relief
scheme for
retail, hospitality, and leisure properties. As this is a measure for 2024/25 only, the
government is not changing the legislation relating to the reliefs
available to properties. Instead, the government will, in line with
the eligibility criteria, reimburse local authorities that use
their discretionary relief powers under section 47 of the Local
Government Finance Act 1988, to grant relief.
 
Options considered and
rejected were: Central Government
announced the scheme to support those businesses that make our high
streets and town centres a success by helping them to evolve and
adapt to changing consumer demands. It is for individual local billing authorities to
adopt a local scheme and determine in each individual case when,
having regard to government guidance, to grant relief under section
47. The government will fully reimburse local authorities for the
local share of the discretionary relief, using a grant under
section 31 of the Local Government Act 2003.
 
Assessment of
Risk:Failure to support Businesses and issue an
inaccurate 2024/2025 bill to eligible businesses at the start of
the financial year.
 
The source of
funding:Salford City
Council will be provided with “on-account”
s.31 grant payments
throughout 2024/25 to compensate the authority for its 99% share of
the cost of the relief.
 
Legal Advice
obtained:The Government guidance accessed by the link in
the report clarifies the procedure to be followed in applying the
relief and sets out in detail the types of property eligible for
the relief. As mentioned in the report, eligibility is calculated
on a daily basis, so it is important that when making an award
authorities should ensure in the conditions of the award that the
relief is subject to the property’s continuing
eligibility.
 
Financial Advice
obtained:
The
council will receive on account section 31 grant payments
throughout 2024/25 to compensate the authority for its 99% share of
the cost of the relief. Therefore, if all 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: N/A
 
HR Advice
obtained: N/A
 
Climate Change Advice
obtained: N/A
 
The
following documents have been used to assist the decision
process:
Detailed list of eligible
businesses (not available to the public).
 
Government Guidance
Business Rates Relief: 2024/25 Retail, Hospitality
and Leisure Scheme - GOV.UK (www.gov.uk)
 
Some of the relevant documents
contain exempt or confidential information and are not available
for public inspection. Other
documents which are in the public domain are Government Business
Rates guidance.
 
Contact Officer:       
Jane Betts, Service Manager –
Business Rates                   
Tel. 0161 793 2710
                                   
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                                            
Date: 20th February 2024
Lead
Member for Finance, Support Services & Industrial
Relations
 

 
This decision was published on
20th February 2024.
 
This decision will come into force at
4.00 pm on 27th February 2024, unless it is called-in in
accordance with the decision-making process rules.