Issue - meetings
Business Rate Relief and Council Tax Discretionary Discount Policy
Meeting: 09/09/2026 - Cabinet (Item 247)
247 Business Rate Relief and Council Tax Discretionary Discount Policy
PDF 210 KB
Lead Member: Councillor Roger Evans, Portfolio Holder for Finance
Lead Officer: Duncan Whitfield, Interim Executive Director (S151)
Additional documents:
- Appendix A - Business Rates Discretionary Rate Relief Policy 2026, item 247
PDF 436 KB
- Appendix B - Shropshire Council Rural Settlement List 2026, item 247
PDF 106 KB
- Appendix C - Council Tax Discretionary Discount Policy 2026, item 247
PDF 361 KB
Decision:
RESOLVED:
That Cabinet:
1. Approved the existing policy for business rates discretionary rate relief set out at Appendix A;
2. Noted the updated Rural Settlement List at Appendix B;
3. Delegated the awarding of Hardship Relief, Discretionary Business Rate Relief and Part Occupied Relief to the Revenues and Benefits Service Manager in line with approved Council policy with any appeals to the Section 151 Officer;
4. Approved a separate policy document for Council Tax Discretionary Discounts as set out at Appendix C;
5. Continue to offer council tax discretionary discounts to care leavers leaving Shropshire Council care, up until the age of 25;
6. Introduced a new policy to support residents with their council tax where they have to move out of their homes due to an uninsured ‘Act of God’;
7. Delegated decisions concerning council tax discretionary discount awards to the Revenues and Benefits Service Manager in line with approved Council policy with any appeals to the Section 151 Officer;
8. Instructed the s151 Officer to plan for the creation of a Council Tax Discretionary Discount Hardship Fund to enable discretionary discounts to be awarded in circumstances that fall outside of the agreed policy or where support cannot be provided by the Crisis and Resilience Fund.
9. Committed to review both policies in 2029/30.
Minutes:
Cabinet considered the annual review of the Business Rates Relief and Council Tax Discretionary Discount Policy. Members noted that the report largely continued existing arrangements whilst introducing additional support for residents who are unable to occupy their homes due to unforeseen circumstances, such as flooding or other events beyond their control.
Members considered the balance between providing support for vulnerable residents and maintaining council income. The importance of the Crisis Resilience Fund and the proposed development of a hardship fund to support residents facing financial difficulties was highlighted, alongside the need for a consistent and transparent approach to discretionary relief decisions.
RESOLVED:
That Cabinet:
1. Approved the existing policy for business rates discretionary rate relief set out at Appendix A;
2. Noted the updated Rural Settlement List at Appendix B;
3. Delegated the awarding of Hardship Relief, Discretionary Business Rate Relief and Part Occupied Relief to the Revenues and Benefits Service Manager in line with approved Council policy with any appeals to the Section 151 Officer;
4. Approved a separate policy document for Council Tax Discretionary Discounts as set out at Appendix C;
5. Continue to offer council tax discretionary discounts to care leavers leaving Shropshire Council care, up until the age of 25;
6. Introduced a new policy to support residents with their council tax where they have to move out of their homes due to an uninsured ‘Act of God’;
7. Delegated decisions concerning council tax discretionary discount awards to the Revenues and Benefits Service Manager in line with approved Council policy with any appeals to the Section 151 Officer;
8. Instructed the s151 Officer to plan for the creation of a Council Tax Discretionary Discount Hardship Fund to enable discretionary discounts to be awarded in circumstances that fall outside of the agreed policy or where support cannot be provided by the Crisis and Resilience Fund.
9. Committed to review both policies in 2029/30.