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Waverley Borough Council Committee System - Committee Document

Meeting of the Executive held on 09/03/2004
NATIONAL NON-DOMESTIC RATES - APPLICATIONS FOR RATE RELIEF


Summary & Purpose
The purpose of this report is to consider two applications for non-domestic rate relief, as provided for in the Local Government Finance Act 1988, which have been received by the Council. One application is for discretionary rate relief, section 47 of the Act, whilst the other is 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
N/A
N/A
N/A
N/A


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 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 application 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 applications for these applications for relief.
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. One ratepayer has submitted an application 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.

Recommendation

It is recommended that no discretionary rate relief or hardship relief be granted.
__________________________________________________________________________
CONTACT OFFICER

Name: Mr T Carter Telephone: 01483 523099

E-mail: tcarter@waverley.gov.uk
comms/executive/2003/2004/488 35936