| State the Delegated Authority that you are relying on in order to make the decision | Executive Member for Finance and Governance - decision dated 11 March 2020 – Rate Relief - Non Domestic Rates report which approved the following;- That delegated authority to approve any future similar schemes or modifications to schemes be given to the Director of Finance, Governance and Support as section 151 Officer. |
| Subject of decision | Non-Domestic Rates Discretionary Reliefs funded by government Individual local billing authorities are expected to adopt local schemes and determine in each individual case when, having regard to guidance, to grant relief under section 47 of the Local Government Finance Act 1988, as amended. It will allow Middlesbrough ratepayers to benefit from the policy action taken by central government to support business, by temporarily reducing the cost of business rates. |
| Text of decision | That the Council adopt locally the Nursery Discount scheme set out in central government guidance dated March 2020 for a period of 12 month from 01 April 2020 for those properties that meet the specified criteria. |
| Reason for decision | On 18 March 2020 in response to the coronavirus, the Government announced a business rates Nursery Discount. The relief will mean that there is no business rates to pay for the year 2020/21 for properties occupied by providers on the Early Years Register and wholly or mainly used for the provision of the Early Years Foundation. There is no rateable value limit applicable. |
| Other options considered (if any) | No reasons have been identified to warrant restricting eligibility in the local scheme. As these measures are for 2020-21 only, the Government is again not changing the legislation and has asked local authorities to make the necessary preparations to allow the Discounts to be included in bills as quickly as possible. Guidance intended to support local authorities in administering the Discount has been issued setting out the criteria which central Government requires is used for the purpose of administering relief; which will not be subject to state aid limitations. Central government will reimburse billing authorities and major precepting authorities for the actual cost to them, under the rates retention scheme, of the relief that falls within the definitions in the guidance provided. |
| Has an Impact Assessment been carried out - if so please attach a copy to the decision using the upload attachment screen which follows | No |
| Declarations of Interest by any member or relevant local government body | None |
| Who have you consulted as part of the decision making process | Executive Member for Finance and Governance - Councillor C Hobson |
| Date of decision | 20 April 2020 |
| Service area | Finance, Governance & Support |
| Name of Delegated Officer making the decision - i | Mr James Bromiley Strategic Director of Finance, Governance and Support |
| Name of the Officer making the decision - If power has been sub-delegated to another officer | N/A |
| Issue date:- | 21 April 2020 by Bernie Carr |
| Creation date:- | 21 April 2020 09:51:58 by Bernie Carr |
| Background paper/Impact Assessments | Copy of Delegated Decision Form (729K/bytes) Copy of Report (719K/bytes) |