Decision details

The Board received a report from the Director of Finance, which presented three applications for discretionary non-domestic rate relief, under Section 47 of the Local Government Finance Act 1988, for consideration.

It was noted that under the amended provisions of the Local Government Finance Act 1988, the Council was able to grant discretionary rate relief to any business ratepayer.  This relief had previously only been available to organisations that were a registered charity, a community amateur sports club or a not for profit organisation.

The report outlined details of three applications from organisations, in relation to their respective address.  Appended to the report was the potential annual cost to the Council of granting the discretionary rate relief. On 25 February 2025, the Board approved the renewal from 1 April 2026, of existing discretionary rate relief awards, for a period of three years in order to provide certainty for the organisations. Historically, the Council had chosen to only support organisations who operated solely or mainly within the Borough with discretionary rate relief.

          RESOLVED:  That

1)    discretionary rate relief for any new applications received during 2025/26, be awarded at the rates approved on 25 February 2025, for the renewal of existing awards, as outlined in paragraph 3.5;

2)    the application for 10% discretionary rate relief from the National Council of Young Men’s Christian Associations (Incorporated) in respect of 12 Runcorn Shopping Centre, Runcorn, Cheshire, WA7 2BS with effect from 4 September 2025, be rejected;

3)    the application for 10% discretionary rate relief from Widnes Gymnastics Academy in respect of Unit 10 Widnes Business Park, Foundry Lane with effect from 25 August 2025, be approved;

4)    the application for 10% discretionary rate relief from Widnes Gymnastics Academy in respect of Unit 11 Widnes Business Park, Foundry Lane with effect from 25 August 2025, be approved.