Issue - meetings

Background:

This report proposed a consultation exercise be undertaken on options for a revised set of guidelines for the award of discretionary relief from National Non-Domestic (Business) Rates for charities and other non-profit making organisations.

The current policy for the determination of awards of relief and the guidelines that underpin such awards were set out in a report to Cabinet on 12 March 2013. These guidelines were included at Appendix 1 of the report.

It was noted that at the 8 March 2016 meeting of the Cabinet it had been agreed to rescind the existing guidelines with effect from 31 March 2016 and that Cabinet was to be asked to implement the new guidelines for the award of discretionary relief for charities and other non-profit making organisations to take effect from 1 April 2017, following the proposed consultation.

It was also noted that the results of this proposed consultation would be analysed and considered by a Special Business Support Overview and Scrutiny Committee in early January, before final consideration and the approval of the new scheme by Cabinet on 17 January 2017.

The report recommended that all three options presented in the report be consulted upon with option 2 as the preferred option at this time.

The addendum report detailed the five principles used in designing the guidelines found in Option 2 of the main report, the intention being to give priority to organisations seeking to improve the quality of life for children, the elderly, disabled or otherwise vulnerable members of society.Within this option all charities and community amateur sport clubs would continue to receive their mandatory relief. However, the addendum report also stated the following in regards to Option 2;

·         It would take away some support from organisations supporting animal welfare or conservation and those supporting lifestyle choices.

·         It would not offer any support to organisations supporting heritage and regeneration.

·         It would also limit charity shops and cafes to receiving their mandatory relief.

Reasons:

To ensure that consultation is undertaken on the options prior to a final decision.