Prosperity Cabinet Member – Minutes – 21 November 2019

4 NATIONAL NON-DOMESTIC RATE DISCRETIONARY RELIEF APPLICATIONS – The Director: Governance and Partnerships submitted a report seeking consideration of the level of National Non-Domestic Rate (NNDR) discretionary relief to be awarded to eligible rate payers in North Lincolnshire.

The arrangements for the collection of NNDR were set nationally through legislation. The legislation made provision for councils to grant relief to a range of non-domestic properties in a range of defined circumstances. This included, for example, small business relief, charitable relief and empty property relief. Some relief was mandated and must be granted; other relief was discretionary. The council also had a Hardship Relief scheme for cases of exceptional hardship.

The application of these provisions for granting NNDR relief helped enable the council to deliver its council plan 2018-2019 priorities, specifically Growing the Local Economy and Enabling Communities to Flourish.

Under the current regime of part localisation of NNDR, the council funded a proportion of both mandatory and discretionary reliefs it gave.

The report considered new applications for relief as well as ratepayers already in receipt of relief.

Resolved – That the level of rate relief, as set out in the appendix to the report, be awarded to each applicant.