Decision Maker:

Outcome:

Is Key Decision?: No

Is Callable In?: Yes

Date of Decision: February 25, 2025

Purpose:

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.