Decision details

Application for Discretionary Top Up Rate Relief

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

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: Yes

Purpose:

This report seeks consideration to reject the award of discretionary top-up 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(s):

 

That the application from Hypha Studios for 20% discretionary top up rate relief for the period 18 January 2022 to 31 March 2022 amounting to £399.36 be rejected.

 

Reasons for the Decision(s):

 

Hypha Studios is a registered charity, registered with the Charities Commission, Registration number 1194915 and in line with other registered charities are entitled to 80% mandatory rate relief in respect of their business rate liability at 20 London Street, Southport, PR9 0UE.

 

The organisation expects to receive grant funding from the Arts Council and income through donations of approximately £50,000 sufficient to cover the rate liability after the award of mandatory charitable relief.

 

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

 

No unique or specific service has been identified that justifies the additional 20% top up relief.

 

 

Alternative Options Considered and Rejected: (including any Risk Implications)

 

The ratepayer has applied for 20% discretionary top up rate relief to reduce their rate liability at 20 London Street, Southport, PR9 0UE for the period 18th January 2022 to 31st March 2022.

 

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

 

 

2021-2022

5% Relief

10% Relief

15% Relief

20% Relief

Reduction in Non-Domestic Rates Income

£99.84

£199.68

£299.52

£399.36

 

 

 

 

 

Funded by Sefton Council 99%

£98.84

£197.68

£296.52

£395.36

 

 

 

 

 

Funded by Fire Authority 1%

£1.00

£2.00

£3.00

£4.00

 

 

 

Publication date: 02/08/2022

Date of decision: 02/08/2022

Effective from: 11/08/2022

Accompanying Documents: