National Non-Domestic Rates - Discretionary Rate Relief - Charities and Kindred Organisations
Decision:
Approved the proposed discretionary rate relief as set out in Appendix D to the report;
Agreed to review existing cases in receipt of discretionary rate relief as required following a change in rateable value;
Recommended that existing recipients of discretionary relief be advised of the new scheme and the effect on the rate of accounts;
Agreed to assess new cases using the new criteria;
Approved the review of the policy every five years, on the occasion of the new rating lists;
Delegated authority to the Head of Revenue Services and the Local Taxation Manager to grant relief under the policy; and
Authorised the Director of Commerce and Technology to deal with appeals from dissatisfied applicants.
Minutes:
The Cabinet received a report by the Head of Revenue Services (a copy of which is appended in the Minute Book) reviewing the Council’s policy for assessing entitlement to discretionary rate relief which was last reviewed in January 1996.
Having considered the information contained in the report, the suggested assessment criteria and the financial implications the changes would have on those organisations that currently qualified for relief, the Cabinet
RESOLVED
(a) that the proposed discretionary rate relief policy as set out in Appendix D to the report now submitted be approved;
(b) that existing organisations in receipt of discretionary rate relief be reviewed as required following a change in rateable value;
(c) that existing recipients of discretionary relief be advised of the new scheme and the effect on their rate accounts;
(d) that new cases be assessed under the new criteria;
(e) that the rateable value mentioned in the policy be reviewed, every five years, on the occasion of the new rating lists;
(f) that the Head of Revenue Services and the Local Taxation Manager be authorised to grant relief under the policy; and
(g) that the Director of Commerce and Technology be authorised to deal with appeals from applicants dissatisfied with the determination made by the Head of Revenue Services and the Local Taxation Manager.