Finance & Governance Cabinet Member – Minutes – 24 November 2020

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

The arrangements for the collection of National Non-Domestic Rates (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, specifically the priorities of Growing the 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 four new applications for relief and set out the proposed level based on an evaluation against set criteria.

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