Content

The Director of Finance (S151 Officer) in consultation with the
Cabinet Member for Finance & Resources has given approval to
the:-

(1) Implementing the Government’s 15% business rates relief
for pubs and live music venues and Supporting Small Business Relief
for 2026-27 in accordance with the eligibility criteria and
guidance issued by HM Treasury and the Department for Levelling Up,
Housing and Communities.

(2) Applying the relief strictly in line with the
Government’s prescribed definitions and policy intent,
exercising local discretion only where eligibility is unclear and
where doing so remains consistent with national guidance.

(3) The amendments made to the Council's Business Rates
Discretionary Relief Policy at paragraphs 2.5, 2.6 and the addition
of Sections 15 and 16, to reflect the introduction of these
reliefs.

The Director of Finance noted that the relief will be administered
using existing business rates processes, with any loss of income to
be compensated through Government grant funding arrangements.

The context to this decision is based on HM Treasury announcing a
new package of business rates support for 2026–27 including
relief for pubs and live music venues along with supporting small
business relief. The relief will be delivered using the
Council’s discretionary powers under Section 47 of the Local
Government Finance Act 1988. While local authorities must adopt a
discretionary scheme, the Government requires that awards be made
in accordance with national criteria.

Alternative options considered

None