Decision details

Discretionary Expanded Retail Discount Policy

Decision Maker: Strategic Director for Resources

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No


Cabinet authorised (report number 97/2017) that the Assistant Director** (Finance), in consultation with the Cabinet member with portfolio for Growth, Trading Services and Resources (except Finance) to determine, finalise and review the Discretionary Revaluation Rate Relief Policy and other rate relief schemes in line with guidance issued by the Government and further local schemes relating to Non-Domestic Rate Relief as advised.
** The Assistant Director (Finance), Section 151 Officer is now the Strategic Director for Resources


The Government provided a retail discount scheme for occupied retail properties with a rateable value of less than 51,000 for each of the years 2019/20 and 2020/21. The Government have announced their intention to increase the discount for 2021/22 to 100% for the first 3 months followed by 66% for the remainder of the year and requested all local authorities to apply the discount in time for annual billing.
A policy has been approved under delegation and has been updated to reflect the change.

Alternative options considered:

No other options considered

Publication date: 30/03/2021

Date of decision: 23/03/2021