Purpose

This report seeks Cabinet
Member consideration to approve an award of discretionary rate
relief to a non-profit making organisation 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):

 
The application and award of 80% discretionary rate relief for the
financial year 2023-2024 amounting to £7,884.20 be
approved.
 
The
discretionary top-up rate relief applied for is in respect of the
premises known as The Linacre
Community Centre, 46 Linacre Lane, Bootle, L20
5AL.
 

  Reasons for the
Decision(s):
 
Conquer Life CIC has been providing a valuable service to the
young residents of Sefton since 2018, including at its previous
base in Bootle, by increasing employment opportunities, promoting
academic success and health and wellbeing whilst also dealing with
social issues such as crime, gang culture, inequality, poverty and deprivation.
 
In
September 2021, the organisation took out a 30-year lease of the
former Linacre Public House on Linacre Lane and turned it into a
Community Centre for 7 to 20-year-olds. The property had been
empty for many years prior to Conquer
Life CIC’s occupation and had fallen into a state of
disrepair.
 
Conquer Life CIC has applied for 100% discretionary rate relief;
however, the recommendation is that the Cabinet Member approves an
award of 80% discretionary rate relief for the
financial year 2023-2024. This would be in line with the percentage
of mandatory relief awarded to similar organisations, but who are
registered with the Charity Commission. Conquer Life was also
previously awarded 80% discretionary rate relief in the financial
years 2021-2022 and 2022-23 so the award would be consistent with
those years.
 
The amount of discretionary rate relief being
recommended is 80% of the gross business rates liability of
£9,855.25.
 
Under rate retention, 99% of discretionary relief
must be borne by the Council and 1% by the Fire
Authority.
 
 
Alternative Options Considered and Rejected:
(including any Risk Implications)
 
Conquer Life CIC has applied for 100% discretionary rate relief
to reduce their liability at The Linacre Community Centre, 46
Linacre Lane, Bootle, L20 5AL. The organisations business rates
liability for the period 1 April 2023 to 31 March 2024 is
£9,855.25. If this level of relief was awarded, then
£9,756.70 (99%) of the cost would be met by Sefton Council
and £98.55 (1%) by the Fire Authority. This option has not been recommended as it would be higher than
the amount of mandatory relief available to similar organisations
registered with the Charity Commission.
 
However, Cabinet Member may also refuse the application or
choose to award a higher or lower level of relief than the level
recommended.