Purpose

Report to seek approval to adopt the Council’s updated Discretionary Rate Relief Guidance at appendix 1.

Decision

The discretionary business rates relief guidance at appendix 1 is adopted.

Reasons for the decision

The adoption of the National Non-Domestic Rates - Discretionary Relief Guidance ensures fair and consistent decision making and reduced the risk of legal challenge.

Alternative options considered

The Council could choose not to adopt guidance. To do so would introduce ambiguity into the process of exercising discretion in relation to business rates. Such ambiguity may lead to inequity in the decision making of the Council’s executive.