Decision details

Business Rates | 2023 Supporting Small Business Relief

Reference: D1384

Decision Maker: Portfolio Holder for Corporate Resources and Performance

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No

Purpose:

The purpose of this report is:
To seek approval to adopt the Council’s guidance at Appendix 2 to this report, for determining eligibility for 2023 supporting small business relief.
To delegate to the Director responsible for Revenues Services, the authority to determine eligibility for 2023 supporting small business relief under section 47 of the Local Government Finance Act 1988 in relation to non-domestic premises in the Borough.

Decision:

THAT:
The Council’s guidance for determining eligibility for 2023 supporting small business relief, held at Appendix 2 to this report, is adopted;
The determination of eligibility for 2023 supporting small business relief is delegated to the Director responsible for Revenues Services.

Reasons for the decision:

The Council is expected by Government to grant relief in line with the guidance it has published. The guidance at Appendix 1 supersedes all previous guidance published by the Government on this subject.
To ensure efficient decision making and avoid the Executive from becoming overwhelmed by applications, it is appropriate that this function is delegated to Officers.
It is considered that such determinations, where explicit guidance is accepted and adopted, are a standard revenues function and should be performed by the Council’s officers and not its members.

Alternative options considered:

An alternative to the proposal would be to report each application for 2023 supporting small business relief to the Portfolio Holder for Resources and Reputation for his determination as directed by the Council’s constitution. This would mean the Portfolio Holder would have to consider multiple applications which would place an unnecessary burden on the Executive.

Publication date: 03/03/2023

Date of decision: 03/03/2023

Accompanying Documents: