Purpose

The existing Non-Domestic Rates
(‘Business Rates’) discretionary relief policy being
operated has one part from 2016, one part from 2018, and also
erroneously includes elements relating to council tax. This is
confusing for applicants and untidy administratively.
 
The revised single policy
removes all council tax elements, and consolidates the 2016 and
2018 parts into one single policy. The revised single policy is
then split into two Volumes, with Volume 1 covering reliefs
provided with national guidance and instruction, and Volume 2
covering reliefs to be administered in accordance with locally
agreed procedures.
 
The revised single policy also
allows for some business types to automatically receive
discretionary relief, and it also allows for other awards of relief
(in non-automatic award cases) to be decided upon using a scoring
matrix procedure.

Decision

Cabinet agreed to:
 
1. 
Approve a revised business rates discretionary relief policy, in
two volumes;
 
a. 
Volume 1 containing the discretionary reliefs that local
authorities are effectively obliged to award businesses and
b. 
Volume 2 covering true ‘discretionary’ relief;
 
2.  Approve a process to facilitate the
automatic award of discretionary relief to certain business types
under Volume 2; and
 
3.  Approve a revised process for making
decisions on relief applications in non-automatic award cases, on a
case-by-case basis, via a scoring matrix procedure.