3. Discretionary relief – Section 69 The Localism Act 2011 (Unlimited reason)
General principles
Section 69 of the Localism Act 2011 amended Section 47 of the Local Government Finance Act 1988 allowing local authorities to reduce the business rates of any local ratepayer for any reason, not just those that can currently be granted discretionary rate relief. The local authority may only grant relief if it would be reasonable to do so having regard to the interests of council tax payers in its area.
3.1 Key criteria
Relief may be granted for any reason and therefore specific criteria cannot be listed as each application will be considered on its own merits. However, whilst there is a cost implication to the council in awarding relief, it may be that the immediate cost of the relief is outweighed by the long-term benefit i.e. attracting growth and jobs to the area.
3.2 Claiming relief
All requests for relief must be made in writing.
The Council may in any circumstances verify any information or evidence provided by the ratepayer by contacting third parties, other organisations and the ratepayer.
Where the request does not contain sufficient information, the Council will contact the ratepayer to seek any missing information or clarification where it is necessary.
The Council may request additional information in support of an application. If supporting information is not provided within one calendar month from the date of request the Council may deem the application to be unsuccessful.
3.3 Maximum award
The Council can award any amount up to 100% relief.
3.4 Finance
There is currently no budgetary provision for meeting the cost of any such award.
Therefore, any decision to award relief will be made by the Head of Service, Section 151 Officer or appropriate Cabinet Member depending on the amount of relief.
3.5 Notification
The Council will inform the customer applying, in writing (or email), of the outcome of their application within seven days of making a decision.
Where the application is successful, the notification will include the following information:
- The amount of rate relief to be awarded for the period.
- Details of when an amended non-domestic rate demand will be issued.
Where the application is not successful, the notification will provide full reasons for the decision and confirm the applicant’s right to request a review of the decision (see Reviews and Appeals).
3.6 Requirement to make payment of amounts falling due
Ratepayers must continue to pay any amount of business rates that falls due pending the outcome of the application. The Council may apply its normal recovery procedures in cases where payments are not received.