Decision - Application for Discretionary Top Up Rate Relief

Decision details

Application for Discretionary Top Up Rate Relief

Decision Maker: Cabinet Member - Regulatory, Compliance and Corporate Services

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: Yes

Purpose:

This report seeks approval for the award of discretionary rate relief to a non-profit making organisation under the provisions of section 47 of the Local Government Finance Act 1988 (as amended by section 69 of the Localism Act 2011).

Decision:

Decision:

 

That the application from the Southport District Scouts Council (SDSC) for 20% discretionary top up rate relief for the financial years 2018-2019 amounting to £1,479.00 and 2019-2020 amounting to £1,512.00 be approved.

 

Reasons for the Decision:

 

SDSC is a charity, registered with the Charities Commission, and in line with other registered charities are entitled to 80% mandatory rate relief in respect of their business rate liability at Southport District Scout Headquarters, Waterside Lodge, Marine Drive, Southport, PR8 1RY.

 

Under rate retention 99% of discretionary top up rate relief must borne by the Council and 1% by the Fire Authority.

 

Waterside Lodge provides a fantastic unique leisure facility in Southport and is used by many Sefton residents both young and old. It also brings in thousands of people from across the whole country who spend money with businesses in Southport.

 

 SDSC need every penny to continue to maintain the building and to continue to provide this valuable recreational facility. An award of discretionary top up relief for 2018-2019 and 2019-2020 will go some way to securing their long-term viability.

 

Alternative Options Considered and Rejected:

 

The ratepayer has applied for 20% discretionary top up rate relief to reduce their rate liability at Southport District Scout Headquarters, Waterside Lodge, Marine Drive, Southport, PR8 1RY for the period 1st April 2017 to 31st March 2020. Under Rating Legislation, a decision to award discretionary rate relief cannot be made more than 6 months after the financial year to which it relates. Therefore, relief for the financial year 2017-2018 can no longer be considered.

 

  The discretionary top up rate relief application can be refused or a different percentage of relief granted, as shown in the table below: -

 

 

2018-19

 

25% Relief

 

50% Relief

 

75% Relief

 

100% Relief

 

 

 

 

 

Gross Increase in Revenue Expenditure

 

 

 

£369.75

 

 

 

£739.50

 

 

 

£1,109.25

 

 

 

£1,479.00

 

 

 

 

 

Funded by Sefton funded Resources 99%

 

 

 

 

£366.05

 

 

 

 

£732.11

 

 

 

 

£1,098.16

 

 

 

 

£1464.21

 

 

 

 

 

Funded by Fire Authority 1%

 

 

£3.70

 

 

£7.39

 

 

£11.09

   

 

£14.79

 

 

 

 

 

 

2019-2020

 

25% Relief

 

50% Relief

 

75% Relief

 

100% Relief

Gross Increase in Revenue Expenditure

 

 

 

£378.00

 

 

 

£756.00

 

 

 

£1,134.00

 

 

 

£1,512.00

 

 

 

 

 

Funded by Sefton funded Resources 99%

 

 

 

 

£374.22

 

 

 

 

£748.44

 

 

 

 

£1,122.66

 

 

 

 

£1,496.88

 

 

 

 

 

Funded by Fire Authority 1%

 

 

£3.78

 

 

£7.56

 

 

£11.34

 

 

£15.12

 

Publication date: 08/08/2019

Date of decision: 08/08/2019

Effective from: 16/08/2019

Accompanying Documents: