Decision details

The purpose of this report is:
To seek approval to use the Government’s guidance held at a permalink on the Government’s website, gov.uk, 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.

THAT:
the Government’s guidance for determining an application for discretionary expanded retail discount, held at the permalink on the gov.uk website, is approved as if it were the Council’s guidance.
the determination of applications for discretionary expanded retail discount is delegated to the Director responsible for Revenues Services.

The Council is expected by Government to grant relief in line with the guidance it has published. The guidance held at the permalink on the gov.uk website 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.

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 multiple applications. This would place an unnecessary burden on the Executive.