Decision details

1. The government extended the Retail, Hospitality and Leisure Scheme for another year.
This is an extension of previous year retail schemes. It is for one year only and gives a reduction of 40% business rates to ratepayers meeting all the criteria including a financial cap of £110,000 and subsidy control rules.

Guildford Borough Council will grant Retail Hospitality & Leisure Relief in the form of discretionary rate relief under S47 of the Local Government Finance Act 1988, in accordance with the criteria that the government has set out at
https://www.gov.uk/guidance/business-rates-relief-202526-retail-hospitality-and-leisure-scheme

2. in 2024 we amended our Discretionary Rate Relief Scheme Guidelines to reflect a change in legislation and to point applicants to the latest version of the Council’s strategic framework. For 2025 we are adding clarity around the granting of discretionary relief for CiCs and any organisation where it’s charitable status or entitlement to mandatory rate relief has changed. This is to help potential applicants, and to reduce enquiries. Applicants are also pointed to the latest version of corporate strategy.
The underlying guidelines on amounts of relief available remain unchanged.

1. The government expects Billing Authorities to use their discretionary powers to provide Retail reliefs to businesses. Provided we follow the government’s guidance, they will reimburse us for the reliefs via S31 grant. The relief helps local businesses at minimal cost to the council.

2. To provide clarity for potential applicants

Whilst not adopting the retails scheme is in theory an option, the expectation of both the government and business is that we will provide the discounts.
Best practice is to have clear guidelines for discretionary applicants. Whilst we could leave the guidelines unchanged enquiries during the year suggested that we could add clarity without changing the overall guidance on relief available.

Scheme of Delegation to Officers in Part 3 of the Council’s Constitution.
Paragraphs
2.5.2 To take all necessary actions relating to the demand, collection and the recovery of Council Tax Rates, and any other local levy or collected taxes, including executing warrants of arrest.
And
2.5.3 To determine entitlement to mandatory, discretionary and other rate relief applications.