Purpose

To consider one new application
for discretionary rate relief for the financial years 2025/26 and
2026/27. Section 47 of the Local Government Finance Act 1988
permits billing authorities to grant rate relief to charities and
other organisations of prescribed types.

Decision

The Executive Member for Finance in
consultation with the Chief Finance Officer resolved to:
1)         Approve
the discretionary rate relief as detailed within Annex A

Reasons for the decision

MAIN POINTS
1.1.The applicant, Stonesfield Community Trust (the Trust), has
submitted an application requesting that West Oxfordshire District
Council (‘the Council’) considers their case for
financial support. The Trust is a registered charity, providing
affordable housing to the Parish of Stonesfield.
1.2.The request is in respect
of Unit 4, Glovers Yard, Stonesfield.
The building was previously occupied by Stonesfield Pre-school for many years but in
October 2025 moved out and relocated to Stonesfield Primary School. At this time, the
liability for business rates transferred back to the Trust.
1.3.For the period 31 October
2025 to 30 January 2026 the Trust received a three-month void on
the business rates account, giving 100% relief for this period.
However, from 31 January they are liable for the charge, which up
until 31 March 2026 is £492.16.
1.4.Although they are a
registered charity and have a rateable value of £6,000 (below
the small business relief threshold) the Trust does not qualify for
mandatory relief (80%) or small business rate relief as the
property is not occupied.
1.5.The Trusts intentions are
to demolish the property and construct four new affordable houses.
This requires planning consent, and although the pre-application
process has been completed, the Trusts intentions are to submit a
planning application during March 2026.
1.6.The Trust has also
requested that the application be considered for the financial year
2026/27 from April to December to allow time for a planning
application to be approved and the works to start. It could be that
before December, demolition may start and at that point the
property would be removed from the rates list, and no charge would
be applicable.
 

Alternative options considered

The Executive Member for Finance in
consultation with the Chief Finance Officer may decide to award a
different level of discretionary rate relief to that
recommended.