Decision details

BUSINESS RATES RELIEF (AUTUMN BUDGET MEASURES) AND COUNCIL TAX

Decision status: For Determination

Is Key decision?: Yes

Is subject to call in?: Yes

Purpose:

The report sets out a number of changes related to the discretionary Business Rates reliefs announced as part of the Autumn Budget and Council Tax Support awards.  Although the Council intends to follow the government guidance in implementing the changes, as some of the measures are discretionary, an Executive decision is required before the Council can implement the changes.  In summary, the discretionary changes are:

 

  • Business Rates 2023 Supporting Small Business (SSB) scheme and an extension, with an increase,  to the Retail, Hospitality and Leisure (RHL) scheme
  • A Council Tax Support Fund to provide additional support to residents in receipt of Local Council Tax Support (CTS)

 

The cost of the scheme will be fully funded through a Section 31 grant. 

 

In addition, the report proposes a minor change to the wording in the current Council Tax Support Scheme due to a Valuation Tribunal matter.

Decision:

1)    That the use of proposed relief and support schemes as detailed in the report in line with the government guidance be approved;

2)    That the proposed eligibility criteria as detailed in the report be approved;

3)    That the minor wording changes to the Council Tax Support Scheme be approved.

Publication date: 24/01/2023

Date of decision: 23/01/2023

Decided at meeting: 23/01/2023 - Executive

Effective from: 03/02/2023

Accompanying Documents: