Decision details

National Non-Domestic Rates – Relief Application – Party Occupied Property

Reference: D1142

Decision Maker: Portfolio Holder for Resources and Reputation

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No

Purpose:

The purpose of this report is to seek approval for relief under section 44A of the Local Government Finance Act 1988

Decision:

That:
the Portfolio Holder agrees that the valuation officer should be required by the Council to apportion the rateable value of the hereditament between the occupied and unoccupied parts and certify the apportionment under section 44A of the Local Government Finance Act 1988.

Reasons for the decision:

It is accepted that the parts of the hereditament highlighted on the building plan as vacant are vacant as stated and will remain so for a short time only. Therefore, the criteria allowed for the granting of “relief” under section 44A of the Local Government Finance Act 1988 have all been met.
An apportionment by the Valuation Office must be required to facilitate the relief.

Alternative options considered:

The alternative to the proposals would be to not require the Valuation Officer to apportion the rateable value of the hereditament therefore, not allowing any alteration in charge and subsequent relief.

Publication date: 01/04/2021

Date of decision: 01/04/2021

Accompanying Documents: