Issue - meetings

          The Board considered a report of the Strategic Director, Enterprise, Community and Resources, on an application for discretionary non-domestic rate relief.

          The Board was advised that, under Section 47 of the Local Government Finance Act 1988, the Council was able to grant discretionary rate relief to any business rate payer. Since 1 April 2017, the Council had been responsible for meeting the full cost of all mandatory and discretionary rate relief granted, as part of the Liverpool City Region 100% Business Rates Retention Pilot Scheme.

          The report detailed an application from Bamboo Bear Childcare Limited, which operated from premises in Runcorn, providing childcare facilities for children aged 0-5 years old. It was reported that the organisation was not a registered charity and therefore was not eligible to receive mandatory rate relief. The request was for 100% discretionary rate relief for 2017/18, backdated to 1 November 2016. It was noted that the organisation had submitted an appeal to the Valuation Office Agency for a further reduction in the property’s rateable value with the outcome of this request awaited.

          The Board was reminded that the Council did not currently provide discretionary rate relief to any other private childcare providers within the Borough. It was also noted that the organisation was already well established within the Borough, with ambitious development plans and there was no indication that these plans would be influenced by the award of rate relief.

          RESOLVED: That the request for 100% discretionary rate relief from Bamboo Bear Childcare Limited for the period from 1 November 2016 to 31 March 2018, be refused on the grounds set out in paragraph 3.8 of the report.