Decision details

National Non-Domestic Rates | Expanded Retail Discount 2020/21 | Covid-19

Reference: D976

Decision Maker: Portfolio Holder for Resources and Reputation

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No

Purpose:

The purpose of this report is:
To seek approval for the Council’s guidance for determining an application for discretionary expanded retail discount.
To delegate to the Director responsible for Revenues Services the authority to determine applications for discretionary relief under section 47 of the Local Government Finance Act 1988 in relation to non-domestic retail, leisure and hospitality premises in the Borough of Gedling.

Decision:

THAT:
the Council’s guidance for determining an application for discretionary expanded retail discount at Appendix 1 is approved.
the determination of applications for discretionary expanded retail discount 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. No other guidance has been published by 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 expanded retail discount to the Portfolio Holder for Resources and Reputation for his determination as directed by the Council’s constitution. Currently this would mean the Portfolio Holder would have to consider over 970 applications in the first instance and then an estimated 5-10 applications per week over the next financial year. This would place an unnecessary burden on the Executive.

Publication date: 23/03/2020

Date of decision: 23/03/2020

Accompanying Documents: