Decision details

During December 2021 Government published guidance in support of the announcement first made in March 2021 where they committed a further £1.5 billion to support businesses affected by the pandemic but have been ineligible for existing support linked to Business Rates.

Government is not changing the legislation relating to Business Rates relief available to properties and has made provision for billing authorities to grant relief using discretionary powers via section 47 of the Local Government Finance Act 1988.

Guidance stipulates that the scheme developed and implemented by the Council should:

•             Not award relief to ratepayers who for the same period of the relief either are or would not have been eligible for the Extended Retail Discount (covering Retails, Hospitality, and Leisure), the Nursery Discount or the Airport and Ground Operations Support Scheme (AGOSS),

•             Not award relief to a hereditament for period when it is unoccupied (other than hereditaments which have become closed temporarily due to the governments advice on COVID-19, which should be treated as occupied for the purposes of this relief), and

•             Direct their support towards ratepayers who have adversely affected by the pandemic and have been unable to adequately adapt to that impact.

The Cabinet Member for Resources, Commissioning & Governance has given approval to the amendment of the Council’s 2021/22 Business Rates discount scheme to include the details set out in section 4.2 of this report being additional temporary nationally prescribed discretionary relief schemes in place which are awarded under Section 47 of the Local Government Finance Act 1988.

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