Decision details

This report seeks consideration to approve 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(s):

That the application from Rampworx Youth Village for 10% discretionary top up rate relief for the financial year 2022-2023 amounting to £5,120.00 be approved.

The discretionary rate relief applied for is in respect of the premises at 1-3 Leckwith Road, Netherton, L30 6UE.

Reasons for the Decision(s):

Rampworx Youth Village is a registered charity, registered with the Charities Commission, Registration number 1097748 and in line with other registered charities is entitled to 80% mandatory rate relief in respect of their business rate liability at 1-3 Leckwith Road, Netherton, L30 6UE.

Rampworx Youth Village is also already receiving a 50% Retail, Hospitality and Leisure relief for the year 1 April 2022 to 31 March 2023; awarded to help businesses and organisations in those sectors recover from the COVID19 pandemic. The amount of discretionary rate relief being recommended is therefore 10% of the total business rates liability of £51,200.00 which equates to the full remaining business rates liability of £5,120.00.

Rampworx Youth Village, with the aid of its large indoor extreme sports facility, offer a unique service to underprivileged youths within Sefton in order to develop their physical and mental wellbeing. It also offers a range of personal development programmes, such as drug and alcohol awareness, sexual health and healthy eating workshops. The projects have also included structured programmes around IT, web design, music, street dance, coaching sessions and free summer clinics for novice riders.

With the exception of 80% mandatory rate relief and some level of Retail, Hospitality and Leisure relief since 1 April 2020, Rampworx Youth Village have not received any other charitable funding over the last 3 years and have relied on government COVID19 grants to remain operational. They have now applied for discretionary top up rate relief as they are seeking short-term financial assistance whilst they attempt to achieve pre-COVID19 volumes of membership actively using their facilities. It should be noted that Rampworx Youth Village applied for and received discretionary top up rate relief in both 2014/15 and 2015/16 but have not requested additional financial assistance since until their current application.

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

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

Rampworx Youth Villagehas applied for 20% discretionary top up rate relief to reduce their rate liability at 1-3 Leckwith Road, Netherton, L30 6UE for the period 1 April 2022 to 31 March 2023. As the organisation has already received 50% Retail, Hospitality and Leisure relief following the award of 80% mandatory rate relief, the net liability is £5,120.00 or 10% of the gross liability of £51,200.00. This is the maximum amount of discretionary top-up rate relief that can 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: -