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Waverley Borough Council Committee System - Committee Document

Meeting of the Executive held on 09/07/2002
National Non-Domestic Rates - Applications for Rate Relief



The purpose of this report is to consider three applications for non-domestic rate relief, as provided for in the Local Government Finance Act 1988, which have been received by the Council. The resource implications are dependent upon the outcome of the Executive’s consideration of the applications. In the case relating to the application for discretionary rate relief, 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 the two 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.
APPENDIX W
WAVERLEY BOROUGH COUNCIL

EXECUTIVE – 9TH JULY 2002
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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

The annexe 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 three applications for non-domestic rate relief, as provided for in the Local Government Finance Act 1988, which have been received by the Council. The resource implications are dependent upon the outcome of the Executive’s consideration of the applications. In the case relating to the application for discretionary rate relief, 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 the two 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.

Introduction and 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 attached). 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 the Executive for consideration. One such application has 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 by the former Department of the Environment. Two ratepayers have submitted applications to the Council to reduce or remit their non-domestic rates on the grounds of hardship.


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

Recommendation

It is recommended that:



CONTACT OFFICER

Name: Mr T Carter Telephone: 01483 523099
E-mail: tcarter@waverley.gov.uk

comms/executive/2002-03/087 28915