Decision Maker: Portfolio Holder for Resources and Reputation
Decision status: For Determination
Is Key decision?: No
Is subject to call in?: No
The purpose of this report is to seek approval
for relief under section 44A of the Local Government Finance Act
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.
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
An apportionment by the Valuation Office must be required to facilitate the relief.
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