Purpose

To allow the Cabinet Member to agree to a local policy, effective from 1st April 2024, to limit the backdating of Discretionary Rate Relief awarded under the provisions of section 47 of the Local Government Finance Act 1988 (as amended by section 69 of the Localism Act 2011).

Decision

Decision(s): That

1)       the proposed policy set out in Section 3 of this report be approved; and

2)       administration of the scheme be delegated to the Executive Director of Corporate Resources and Customer Services as set out in this report.

Reasons for the Decision(s):

From 1 April 2024 the Council must set its own policy on the retrospective application (backdating) of Discretionary Rate Reliefs.

The proposed policy will continue to allow business rate payers to apply for discretionary rate relief up to 6 months after the financial year end. This is believed to be a reasonable period and reflects the restrictions previously set out in legislation. Also, maintaining the existing time restrictions will place no additional financial burden on the Council.

Alternative Options Considered and Rejected: (including any Risk Implications)

Allowing a decision to award Discretionary Rate Relief on applications received after 30 September was considered but, as there are financial implications to Sefton Council, this was rejected. However, Cabinet Member, may choose to adopt a different maximum backdating period to that proposed in Section 3 of this report.