Purpose

Consideration of National Non-Domestic Rates
(NNDR) retail relief scheme for 2025-26 and approach to Council Tax
exemptions for second homes and long term empty properties.

Content

Cabinet RESOLVED:
 
(1)       
To approve the
Council’s National Non-Domestic Rates (NNDR) Discretionary
Scheme in relation to 2025/26 Retail, Hospitality and Leisure
Relief as set out in Appendix 1 of the report and pursuant to the
Council’s powers under section 47 of the Local Government
Finance Act 1988 as amended.
 
(2)       
To delegate authority
to the Corporate Director, Partnerships, Housing and
Residents Services (Corporate Director Housing and Residents
Services from 1 April 2025) in consultation with the Corporate Director, Finance and
Resources to implement the discretionary schemes as set out in
Appendix 1 & 2 of the report.
 
(3)       
To approve the revised
local discretionary rate relief policy, that is brought into line
with the removal of 80% relief from private schools, excepting SEND
schools as set out in Appendix 3 of the report.
 
(4)       
To approve the scheme
for Film Studio Relief in accordance with the published government
guidance as set out in Appendix 4 of the report
 
(5)       
To note that from 1
April 2025 for Council Tax:
 

a.          
That the council maintains an additional 100% charge for those
domestic properties empty for longer than 1 year.

 

b.          
That the council maintains the council tax premium of 200% in
respect of domestic properties that have been empty for longer than
5 years.

 

c.          
That the council maintains the council tax premium of 300% in
respect of domestic properties that have been empty for longer than
10 years.

 

d.          
A premium of 100% to domestic properties determined to be
applicable Second Homes (periodically occupied) as agreed by
Cabinet on 6 February 2024.
 

e.          
Exemptions to these charges will be operated in accordance with
government guidance.
 
Eligible for call-in: Yes
 
Deadline for submission of call-in: 6pm on
Monday 17 March 2025