To specify how Berwick-upon-Tweed Borough Council will administer applications for an award of discretionary rate relief and to indicate some of the factors that will be considered when deciding if an award can be made. Each case will be treated strictly on its merits and all customers will be treated equally and fairly when the scheme is administered.
Statement of objectives
The Council will consider making a payment of a discretionary rate relief to applicants who meet the qualifying criteria as specified in this policy. The Council will treat all applications on their individual merits. and will seek through the operation of this policy to:
• grant awards in accordance with statutory legislation
• enhance or provide facilities within the Borough for the purposes of recreation and learning
• promote the growth of small businesses
Relevant Legislation.
The Local Government Finance Act 1988 (as amended).
Sections 47(1) and 47(2) (a) “top-up” for charities.
Sections 47(1) and 47(2)(b) and (c) certain non-profit making organisations
Sections 47(1) and 47(2)(ba) “top-up” sporting clubs registered under CASC scheme
Sections 47(1) and 47(3A)(3B) rural rate relief
Claiming discretionary rate relief.
A claim must be made in writing on the specified application form provided by the Council and be accompanied by supporting evidence.
In the case of charitable and non-profit making organisations evidence should include as a minimum copies of the constitution and two years accounts where available. Other evidence may be required as appropriate.
For rural businesses evidence should include accounts where available.
Period of award
In all cases, the Council will decide the length of time for which an award will apply on the basis of the provisions of the statutory legislation, evidence supplied and facts known.
Awarding discretionary rate relief.
In deciding whether to award the Council will take into account:
Non-profit making and charitable organisations.
• Whether the organisation is a local or a national one.
• The nature and purpose of the organisation.
• The make up of the membership or users by local/non local/age and gender.
• Whether membership is open to all the community
• Are the organisations facilities provided by self help.
• Does the organisation enhance services if they are already provided by the Council.
• Does the organisation provide services which would otherwise need to be provided by the Council.
• Whether rate relief would be essential to ensure the continued existence of the organisation, or would refusal adversely affect the operation of the organisation.
Notification
The Council will give notice of the following:
Initial and any variation of a determination
• The date from which the decision is to operate.
• The last day, if applicable.
• The chargeable amount.
Revocation of a decision.
• Notification in writing.
• The minimum period of notice must be one year and revocation can only take place at the end of a year.
The right to seek a review
• The Head of Revenues and Benefits has delegated power to consider any award.
• An applicant (or their appointee or agent) who disagrees with a decision may dispute the decision. A request for a review shall be delivered in writing to the Council within one calendar month of the written decision about the discretionary rate relief application being issued to the applicant.
• Where appropriate, Officers from the Council will explain the decision to the applicant by telephone, at interview or in writing and will seek to resolve the matter.
• Where agreement cannot be reached the matter will be referred to the Members for consideration at Policy Committee.
• The applicant will be notified in writing of the decision taken at Policy Committee.
• In exceptional circumstances only, the Head of Revenues and Benefits may extend all of the above time periods for review as appropriate.
