Purpose

Approval of a policy to cover NNDR
Discretionary relief awards in 2025/26  
 
 

Decision

Summary of Decision: The Cabinet Member
for Finance and Council Reform has made the decision to agree to
adopt a policy for discretionary rate relief for 2025/26 as set out
in the revised National Non-Domestic Rates Discretionary Relief
Guidelines as shown at Appendix A and to delegate authority to the
Executive Director of Finance & Resources and the Director of
Revenue & Benefits to administer the schemes within the
Guidelines. 
 
 
Reason for Decision: Section 47 of the
Local Government Finance Act 1988 grants discretion to local
authorities to adopt schemes of discretionary rate relief in
relation to National Non- Domestic Rates (NNDR), also known as
business rates. Section 1-3 of the Guidelines at Appendix A have
been updated to ensure that all decisions are consistent and
robust.