Content

Salford
City Council - Record of Decision
 
I, Councillor Youd, Lead Member for Finance, Support Services &
Regeneration, in exercise of the powers contained within the
Council Constitution, do hereby approve:
 
The arrangements for the award of the
2025/2026 Retail, Hospitality and Leisure Business Rates
Relief using Local
Authority discretionary relief powers under section 47 of the Local
Government Finance Act 1988 (as amended), to grant
relief.
 
The Reasons
are: 
An extension by government to
the business rates
relief scheme for retail, hospitality, and
leisure properties. As this is a measure for 2025/26 only, the government is not
changing the legislation relating to the reliefs available to
properties. Instead, the government will, in line with the
eligibility criteria, reimburse local authorities that use their
discretionary relief powers under section 47 of the Local
Government Finance Act 1988, to grant relief.
 
Options
considered and rejected were:
Central Government announced the
scheme to support those businesses that make our high streets and
town centres a success by helping them to evolve and adapt to
changing consumer demands. It is for individual local billing authorities to
adopt a local scheme and determine in each individual case when,
having regard to government guidance, to grant relief under section
47. The government will fully reimburse local authorities for the
local share of the discretionary relief, using a grant under
section 31 of the Local Government Act 2003.
 
Assessment of Risk:
Failure to support Businesses and
issue an inaccurate 2025/2026 bill to eligible businesses at the
start of the financial year.
Please refer to the Legal and
Financial advice.
 
The source of
funding:
Salford City
Council will be provided with “on-account”
s.31 grant payments
throughout 2025/26 to compensate the authority for its 99% share of
the cost of the relief.
 
Legal Advice
obtained: Suppliedby Matt Lockett, Head of
Legal
The Government guidance
accessed by the link in the report clarifies the procedure to be
followed in applying the relief and sets out in detail the types of
property eligible for the relief. As mentioned in the report
eligibility is calculated on a daily basis, so it is important that
when making an award authorities should ensure in the conditions of
the award that the relief is subject to the property’s
continuing eligibility.
 
Financial Advice
obtained:
Supplied by David Eden, Finance Manager
The council will
receive on account section 31 grant payments throughout 2025/26 to
compensate the authority for its 99% share of the cost of the
relief. Therefore, if all the requirements in the guidance for the
awarding of the relief are followed, there should be no overall
financial impact on the council.
 
Procurement Advice
obtained: NA
 
HR Advice
obtained: NA
 
Climate Change Advice
obtained: NA
 
The
following documents have been used to assist the decision
process:
Lead Member Report.
Detailed list of eligible
businesses (not available to the public).
Government Guidance.

Business Rates Relief: 2025/26 Retail, Hospitality
and Leisure Scheme - GOV.UK
 
Some of the relevant documents
contain exempt or confidential information and are not available
for public inspection. Other
documents which are in the public domain are Government Business
Rates guidance.
 
Contact
Officer:Jane Betts,
Service Manager                    
Email: jane.betts@salford.gov.uk
 
This decision is not subject to
consideration by another Lead Member.
 
The appropriate scrutiny panel
to call-in the decision is the Overview & Scrutiny
Board.
 
 

Signed: Councillor Jack Youd                                   
Date: 25th February 2025
Deputy City Mayor and Lead Member for Finance, Support Services
& Regeneration
 

 
This decision was published on
26th February 2025.
 
This decision will come into force at
4.00 pm on 5th March 2025, unless it is called-in in
accordance with the decision-making process rules.