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1. The government extended the Retail,
Hospitality and Leisure Scheme for another year.
This is an extension of previous year retail schemes. It is for one
year only and gives a reduction of 40% business rates to ratepayers
meeting all the criteria including a financial cap of
£110,000 and subsidy control rules.

Guildford Borough Council will grant Retail Hospitality &
Leisure Relief in the form of discretionary rate relief under S47
of the Local Government Finance Act 1988, in accordance with the
criteria that the government has set out at
https://www.gov.uk/guidance/business-rates-relief-202526-retail-hospitality-and-leisure-scheme

2. in 2024 we amended our Discretionary Rate Relief Scheme
Guidelines to reflect a change in legislation and to point
applicants to the latest version of the Council’s strategic
framework. For 2025 we are adding clarity around the granting of
discretionary relief for CiCs and any organisation where it’s
charitable status or entitlement to mandatory rate relief has
changed. This is to help potential applicants, and to reduce
enquiries. Applicants are also pointed to the latest version of
corporate strategy.
The underlying guidelines on amounts of relief available remain
unchanged.

Reasons for the decision

1. The government expects Billing Authorities
to use their discretionary powers to provide Retail reliefs to
businesses. Provided we follow the government’s guidance,
they will reimburse us for the reliefs via S31 grant. The relief
helps local businesses at minimal cost to the council.

2. To provide clarity for potential applicants

Alternative options considered

Whilst not adopting the retails scheme is in
theory an option, the expectation of both the government and
business is that we will provide the discounts.
Best practice is to have clear guidelines for discretionary
applicants. Whilst we could leave the guidelines unchanged
enquiries during the year suggested that we could add clarity
without changing the overall guidance on relief available.