Decision Maker:

Outcome:

Is Key Decision?: No

Is Callable In?: Yes

Date of Decision: February 23, 2026

Purpose:

Content: Salford City Council - Record of Decision   I, Councillor Youd, Deputy City Mayor and Lead Member for Finance, Support Services & Regeneration, in exercise of the powers contained within the City Council Constitution, do hereby approve:   Approve the arrangements for awarding 15% business rates relief from 1 April 2026 for:   §  Pubs and Live Music Venues   The Reasons are: The government announced (27 January 2026) that in 2026-27, eligible pubs and live music venues will benefit from a 15% business rates relief on top of the support package announced at the Budget 2025. Their bills will then be frozen in real terms for a further 2 years .The relief will be granted using the council’s discretionary relief powers under section 47 of the Local Government Finance Act 1988 (as amended). No new legislation will be required to deliver this scheme   Options considered and rejected were:NA   Assessment of Risk: To minimise risks, the following actions are being taken: ·       Using the provisional Government briefing to identify eligible properties in advance ·       Applying the relief in line with the most up?to?date information available ·       Monitoring for the publication of the final guidance and preparing to adjust awards promptly if required. ·       Ensuring all billing assumptions are recorded and auditable.   The source of funding is: The Local Authority will be compensated for the cost of granting this relief via a section 31 grant from government. In addition, the Government will fund the associated new burdens, including the administrative and software costs required for implementation.   Legal Advice obtained: Barbara Gora, Head of Regulatory and Enforcement Services (Legal) The Council is under a statutory duty to bill and collect business rates. As part of carrying out this duty the Council must determine eligibility for reliefs with reference to guidance issued by the Secretary of State.   Financial Advice obtained: David Eden Finance Manager The awarding of pubs and live music venues relief will reduce the amount of business rates income to be collected. The current estimated value of the combined relief is £236,581.06. The government announcement confirms that authorities will be fully compensated for the cost of granting these reliefs through section 31 grant. Therefore, as long as all of the requirements in the guidance for the awarding of the relief are followed, there should be no overall financial impact on the council   Procurement Advice obtained: NA   HR Advice obtained: NA   Climate Change Advice obtained: NA   The following documents have been used to assist the decision process: 1/2026: Pubs and live music venues relief 2026 to 2027 - GOV.UK Business rates: Pubs and live music venues relief - local authority guidance - GOV.UK   Contact Officer:     Jane Betts, Service Manager - Business Rates jane.betts@salford.gov.uk     This decision is not subject to consideration by another Lead Member.   The appropriate scrutiny panel to call-in the decision is the Overview & Scrutiny Board.       Signed: Councillor Youd                        Dated: 23rd February 2026 Deputy City Mayor and Lead Member for Finance, Support Services & Regeneration     This decision was published on 24th February 2026.                                               This decision will come into force at 4.00 p.m. on 3rd March 2026, unless it is called-in in accordance with the decision-making process rules.