Decision details

The purpose of this report is to consider an application for relief under section 44A of the Local Government Finance Act 1988.

THAT:
(a)The application for relief under section 44A of the Local Government Finance Act 1988 is allowed and 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 for the period 18th March 2018 to 1st May 2018.

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.

The alternative to the proposals would be not to require the Valuation Officer to apportion the rateable value of the hereditament between the occupied and unoccupied parts and therefore not apply any relief.