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Waverley Borough Council Committee System - Committee Document

Meeting of the Executive held on 02/11/2004
National Non-Domestic Rates - Applications for Rate Relief



Summary & Purpose
The purpose of this report is to consider seven applications for non-domestic rate relief, as provided for in the Local Government Finance Act 1988, which have been received by the Council. Two applications are for discretionary rate relief, section 47 of the Act, whilst the other five are for rate relief under the hardship provisions, section 49 of the Act.

Quality of Life Implications
Natural Resource Use
Pollution Prevention and Control
Biodiversity and Nature
Local Environment
Social Inclusion
Safe Communities
Local Economy
Natural
Resource Use
Pollution
Prevention and Control
Biodiversity
and Nature
Local
Environment
Social
Inclusion
Safe, Healthy
and Active
Communities
Local
Economy
N/A
N/A
N/A
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APPENDIX P
WAVERLEY BOROUGH COUNCIL

EXECUTIVE – 2ND NOVEMBER 2004

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Title:

NATIONAL NON-DOMESTIC RATES - APPLICATIONS FOR RATE RELIEF
[Wards Affected: N/A]
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Note pursuant to Section 100B(5) of the Local Government Act 1972

Annexe 3 to this report contains exempt information by virtue of which the public is likely to be excluded during the item to which the report relates, as specified in paragraph 7 of Part 1 of Schedule 12A to the Local Government Act 1972, viz:

Information relating to the financial or business affairs of any particular person (other than the authority).

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Summary and Purpose

The purpose of this report is to consider seven applications for non-domestic rate relief, as provided for in the Local Government Finance Act 1988, which have been received by the Council. Two applications are for discretionary rate relief, section 47 of the Act, whilst the other five are for rate relief under the hardship provisions, section 49 of the Act.

Quality of life implications – social, environmental & economic (sustainable development):

E-Government implications:

There are no e-government implications directly associated with this report.

Resource and legal implications:
The resource implications are dependent upon the outcome of the Executive’s consideration of the applications. In the cases relating to the application for discretionary rate relief, 75% will be off-set against the contributions made to the NNDR Pool and 25% will be met by the General Fund. However, in those cases where discretionary relief is granted in addition to the 80% mandatory relief received, 75% of any relief that is granted will be met by the General Fund, whilst the remaining 25% will be off-set against the contributions made to the NNDR Pool. In the case of applications for hardship relief, 25% of any relief that is granted will be met by the General Fund, whilst the remaining 75% will be off-set against the contributions made to the NNDR Pool. There is no specific budget provision to meet these applications for relief.

Introduction/Background

1. At the Council meeting on 13th October 1998, the Council’s Scheme of Delegation was amended so that the determination of discretionary rate relief in respect of new applications was delegated to the Director of Finance in accordance with the policy adopted by the Council (see Annexe 1). However, where an application is received which is outside the policy guidelines currently in force, or an appeal is lodged against a delegated decision made by the Director of Finance, the application and appeal is submitted to this Committee for consideration. Two such applications have been received.

2. Set out at Annexe 2 for the information of Members is a note of the powers contained in the Local Government Finance Act 1988 to reduce or remit the non-domestic rates on the grounds of hardship, together with guidance issued by the Office of the Deputy Prime Minister. Five ratepayers have submitted an application to the Council to reduce or remit their non-domestic rates on the grounds of hardship. One of these relates to a case considered by the Executive on 9th March 2004, the decision on which was deferred for further information to be provided by the ratepayer.

3. Details relating to each individual application, and the financial implications for the Council, are contained in (Exempt) Annexe 3.

Recommendation

It is recommended that no hardship relief or discretionary rate relief, as set out in the recommendation in (Exempt) Annexe 3 to this report, be granted.

CONTACT OFFICER

Name: Mr T Carter Telephone: 01483 523099

E-mail: tcarter@waverley.gov.uk

comms/exec/04-05/237