Decision details

This report seeks Cabinet Member consideration to reject an 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 applications from Merseyside Expanding Horizons Ltd for 5% discretionary top-up rate relief for the financial year 2024-2025 amounting to £358.60 in respect of the premises at 43-45 Medway, Strand Shopping Centre, Bootle, L20 4SR and 5% discretionary top-up rate relief for the financial year 2024-2025 amounting to £116.75 in respect of the premises at 46 Medway, Strand Shopping Centre, Bootle, L20 4SR be rejected.

Reason(s) for the Decision(s):

Merseyside Expanding Horizons Ltd is a society registered with the Financial Conduct Authority, with registration number 28914R and is entitled to 80% mandatory rate relief in respect of their business rates liability at 43-45 Medway and 46 Medway, Strand Shopping Centre, Bootle, L20 4SR.

In respect of both premises, Merseyside Expanding Horizons Ltd is also receiving 75% Retail, Hospitality and Leisure Relief for the financial year 1 April 2024 to 31 March 2025; awarded to help businesses and organisations in those sectors recover from the COVID19 pandemic. The total relief already awarded in respect of 43-45 Medway is £6,818.33 and the total relief already awarded in respect of 46 Medway is £2,218.30. The net business rates liability after the award of reliefs is £358.60 in respect of the premises at 43-45 Medway and £116.75 in respect of the premises at 46 Medway.

Merseyside Expanding Horizons Ltd had net assets of £249,939 as at 31 December 2023.

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

Alternative Options Considered and Rejected

None. However, Cabinet Member may decide to approve the application.