The Head of Customer Services has submitted a report which details an updated National Non-Domestic Rates Discretionary Rate Relief policy.

Officer Recommendations: That the City Executive Board approve the updated National Non-Domestic Rates Discretionary Rate Relief policy to apply until a review is undertaken in 2018.

The Head of Customer Services submitted a report (previously circulated, now appended) which detailed an updated National Non-Domestic Rates Discretionary Rate Relief policy.

Cllr Susan Brown, Board member for Customer Services and Social Inclusion presented the report.

The Scrutiny Officer presented the Scrutiny Committee’s report. They had 1 recommendation about making sure non-profit organisations were aware of the discretionary rate relief scheme.

The Executive Director of Organisational Development and Corporate Services said that every business/ charitable organisation will be advised of the discretionary rate relief scheme when they receive their business rates bill. We should capture the charitable organisations through this process.

The City Executive Board resolved to approve the updated National Non-Domestic Rates Discretionary Rate Relief policy to apply until a review is undertaken in 2018.

Contact Officer: Tanya Bandekar, Service Manager - Revenues and Benefits

Tel: 01865 252281

Email: tbandekar@oxford.gov.uk

The Committee considered the report from the Head of Customer Services. Tanya Bandekar, Revenues and Benefits Service Manager, and Stephen North, Senior Revenues Officer, introduced the report and answered questions.

She reported that:

·         The policy had been updated to include recent changes and new reliefs. Since its drafting, further changes had been announced in the autumn statement.

·         National guidance required that local policies were not applied indiscriminately but on a case-by-case basis. Reliefs covered a broad spectrum of cases, taking the interests of the applicant and local residents and council taxpayers into account.

·         Reliefs and reductions in valuation reduced the tax income from business rates, and the shortfall had to be made up by other taxpayers.

·         Businesses affected by roadworks or major works were not eligible for relief but could appeal to the Valuation Office for a temporary reduction in valuation. The Council had made a block application for temporary reductions for those affected by the St Clements work and notified the Valuation Office of issues which might trigger reductions. However they recommended businesses and organisations make their own applications as the Council could not guarantee to include all those affected.

·         There were other reliefs and reductions available to businesses and organisations from central government in addition to the council’s discretionary reliefs. The Covered Market businesses did not ordinarily attract discretionary reliefs but some were eligible for these other reliefs.

·         Business rate liability for empty premises was set centrally: empty shops attracted full business rates; newly tenanted shops attracted a 50% relief for 18 months. This did not encourage owners to leave shops empty.

·         Those liable for business rates should talk to the Revenues and Benefits team for advice as there were a range of possible reliefs and reductions available, and the council’s policy and the requirement to consider each case on its merits allowed for more discretion on some aspects than was immediately apparent.

The Committee recommended that:

·         The Local Economy Scrutiny Panel consider this policy and its effects.

·         It was difficult for businesses, and in particular not for profit organisations, to decide if they met the criteria for relief. Non-profit making organisations should be clearly encouraged to contact the City Council for an early assessment of their entitlement to discretionary reliefs. There should be clear guidance and information available for all those who might be eligible.