Decision details

Approval of a policy to cover NNDR Discretionary relief awards in 2025/26  

Summary of Decision: The Cabinet Member for Finance and Council Reform has made the decision to agree to adopt a policy for discretionary rate relief for 2025/26 as set out in the revised National Non-Domestic Rates Discretionary Relief Guidelines as shown at Appendix A and to delegate authority to the Executive Director of Finance & Resources and the Director of Revenue & Benefits to administer the schemes within the Guidelines. 

Reason for Decision: Section 47 of the Local Government Finance Act 1988 grants discretion to local authorities to adopt schemes of discretionary rate relief in relation to National Non- Domestic Rates (NNDR), also known as business rates. Section 1-3 of the Guidelines at Appendix A have been updated to ensure that all decisions are consistent and robust.