Decision details

Business Rates Relief 2023/24

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes


The purpose of this report is to provide details of the business rates relief for 2023/24 - Retail, Hospitality and Leisure Relief Scheme and Supporting Small Business Relief.


The Cabinet was provided with details of two new national non-domestic rates relief schemes for 2023/24 and invited to approve the policies.


Members were advised that Non-domestic rates, or business rates, were the way that those who occupied non-domestic property contributed towards the cost of local services. Local authorities were responsible for the billing and collection of business rates.


There was a revaluation in 2017 with the latest revaluation coming into effect from 1 April 2023. How much a ratepayer had to pay was determined by multiplying the rateable value by the appropriate non-domestic multiplier. Depending on individual circumstances, a ratepayer could be eligible for a reduction in their business rates bill known as a rate relief.


On receiving the report Members sought clarification on a number of points, which Officers provided. Some concerns were raised regarding some of the inclusions set out in the policy in particular casinos. Officers advised that the Council’s policy was based on government guidance and therefore the Council had no discretion on this matter.



(i)  That the Council’s Retail, Hospitality and Leisure Relief Scheme for 2023/24 attached at appendix A, be approved; and


(ii)  That the Council’s Supporting Small Business Relief Scheme for 2023/24 attached at appendix B, be approved.


Report author: Joanne Robinson

Publication date: 10/02/2023

Date of decision: 09/02/2023

Decided at meeting: 09/02/2023 - Cabinet

Effective from: 18/02/2023

Accompanying Documents: