Agenda and decisions

Salford City Council - Record of Decision

I, Councillor Hinds, Lead Member for Finance and Support Services, in exercise of the powers contained within the Council Constitution, do herby approve:

The write-off of irrecoverable debts for Business Rates to the value of £415,099.33

and note the write-on value of £28,352.99

The Reasons are:The liabilities mentioned in the report for write-off are irrecoverable.

Options considered and rejected were:To leave outstanding amounts on the accounts for a further period.

Assessment of Risk:The write-off irrecoverable amounts is an essential part of account administration.

The source of funding is:The bad debt provision.

Legal Advice obtained:N/A

Financial Advice obtained: The bad debt provision has been confirmed.

Procurement Advice obtained: NA

HR Advice obtained: NA

Climate Change Advice obtained: NA

The following documents have been used to assist the decision process:

Detailed list of accounts to be written-off (not available to the public).

Case files have been prepared for high value debts where current recovery methods have been unsuccessful and where appropriate evidence of working with legal specialist for complex business rates recovery service (not available to the public).

Some of the relevant documents contain exempt or confidential information and are not available for public inspection. Other documents which are in the public domain are the relevant write-off strategies

Contact Officer:Jane Betts, Service Manager – Business Rates               Tel. 0161 793 2710

This decision is not subject to consideration by another Lead Member.

The appropriate scrutiny panel to call-in the decision is the Overview & Scrutiny Board.

FOR COMMITTEE SERVICES USE ONLY

This decision was published on 15^th March 2022.

This decision will come in force at 4.00 pm on 22^nd March 2022, unless it is called-in in accordance with the decision-making process rules.

Salford City Council - Record of Decision

I, Councillor Hinds, Lead Member for Finance and Support Services, in exercise of the powers contained within the Council Constitution, do hereby approve the write-off of irrecoverable debts as outlined below: -

Council Tax                                                                 £231,707.37                                         

Housing Benefit Overpayments                                 £  62,514.26

The Reasons are:                                                                                                   

The liabilities mentioned in the report for write-off are irrecoverable.

Options considered and rejected were:

To leave outstanding amounts on the accounts for a further period.

Assessment of Risk:

The write-off of irrecoverable amounts is an essential part of account administration.

The source of funding is:

The bad debt provision.

Legal Advice obtained:N/A

Financial Advice obtained:

The bad debt provision has been confirmed.

The following documents have been used to assist the decision process:

Some of the relevant documents contain exempt or confidential information and are not available for public inspection. Other documents which are in the public domain are the relevant write-off strategies

Contact Officer: Penny Mitchell – Service Manager – Council Tax            Tel. 0161 793 3640

FOR COMMITTEE SERVICES USE ONLY

This decision was published on 15^th March 2022

This decision will come in force at 4.00pm on 22^nd March 2022, unless it is called-in in accordance with the decision-making process rules.

Salford City Council - Record of Decision

I, Councillor Hinds, Lead Member for Finance and Support Services, in exercise of the powers contained within the Council Constitution, do herby approve:

The arrangements for the award of the 2022/2023 Retail, Hospitality and Leisure Business Rates Relief using Local Authority discretionary relief powers under section 47 of the Local Government Finance Act 1988 (as amended), to grant relief.

The Reasons are: the introduction of a new business rates relief scheme for retail, hospitality, and leisure properties. As this is a measure for 2022/23 only, the government is not changing the legislation relating to the reliefs available to properties. Instead, the government will, in line with the eligibility criteria, reimburse local authorities that use their discretionary relief powers under section 47 of the Local Government Finance Act 1988, to grant relief.

Options considered and rejected were: Central  Government announced the scheme to support those businesses that make our high streets and town centres a success by helping them to evolve and adapt to changing consumer demands

Assessment of Risk: Failure to support Businesses and issue an inaccurate 2022/2023 bill to eligible businesses at the start of the financial year

The source of funding is: Salford City Council will be provided with “on-account” s.31 payments covering the full amount of relief awarded, to ensure that cash flow is not affected.

Legal Advice obtained:The Department for Levelling Up, Housing and Communities will undertake a regular data collection exercise to monitor implementation progress, so it is important that authorities put in place arrangements to secure that data collection process. It will be necessary to monitor and report the take up of the scheme on Parliamentary constituency level and local authority level

Financial Advice obtained: The council will receive on account section 31 grant payments throughout 2022/23 to compensate the authority for its 99% share of the cost of the relief. Therefore, if all the requirements in the guidance for the awarding of the relief are followed, there should be no overall financial impact on the council.

Procurement Advice obtained: NA

HR Advice obtained: NA

Climate Change Advice obtained: NA

The following documents have been used to assist the decision process:

Detailed list of eligible businesses (not available to the public)

Government Guidance https://www.gov.uk/government/publications/business-rates-guidance-202223-retail-hospitality-and-leisure-relief-scheme

Some of the relevant documents contain exempt or confidential information and are not available for public inspection. Other documents which are in the public domain are Government Business Rates guidance

Contact Officer: Jane Betts, Service Manager – Business Rates                 Tel. 0161 793 2710

This decision is not subject to consideration by another Lead Member.

The appropriate scrutiny panel to call-in the decision is the Overview & Scrutiny Board.

FOR COMMITTEE SERVICES USE ONLY

This decision was published on 15^th March 2022.

This decision will come in force at 4.00 pm on 22^nd March 2022, unless it is called-in in accordance with the decision-making process  ...  view the full decision text for item 3c

Salford City Council - Record of Decision

I, Councillor Hinds, Lead Member for Finance and Support Services, in exercise of the powers contained within the Council Constitution, do hereby approve:

The arrangements for the Extension of Transitional Relief and Supporting Small Business Relief for small and medium properties using Local Authority discretionary relief powers under section 47 of the Local Government Finance Act 1988, to grant relief.

The Reasons are: On 27 October 2021 the government announced that it would extend the current transitional relief scheme and the supporting small business scheme for one year to the end of the current 2023 revaluation cycle. As this is a measure for 2022/23 only, the government is not changing the legislation relating to the transitional reliefs.  Instead, the government will, in line with the eligibility criteria, reimburse local authorities that use their discretionary relief powers under section 47 of the Local Government Finance Act 1988, to grant relief.

Options considered and rejected were:It is for individual local billing authorities to adopt a local scheme and determine in each individual case when, having regard to government guidance, to grant relief under section 47. The government will fully reimburse local authorities for the local share of the discretionary relief, using a grant under section 31 of the Local Government Act 2003.

Assessment of Risk:Failure to support Businesses and issue an inaccurate 2022/2023 bill to eligible businesses at the start of the financial year

The source of funding is: Salford City Council will be provided with “on-account” s.31 payments covering the full amount of relief awarded, to ensure that cash flow is not affected.

Legal Advice obtained: The report explains how the extended Transitional Relief and Supporting Small Business Relief schemes will be administered in accordance with Government guidance

Financial Advice obtained: The council will receive on account section 31 grant payments throughout 2022/23 to compensate the authority for its 99% share of the cost of the relief. Therefore, if all the requirements in the guidance for the awarding of the relief are followed, there should be no overall financial impact on the council.

Procurement Advice obtained: NA

HR Advice obtained: NA

Climate Change Advice obtained: NA

The following documents have been used to assist the decision process:

Detailed list of eligible businesses (not available to the public)

Government Guidance https://www.gov.uk/government/publications/business-rates-guidance-extension-of-transitional-relief-and-supporting-small-business-relief-for-small-and-medium-properties

Some of the relevant documents contain exempt or confidential information and are not available for public inspection. Other documents which are in the public domain are Government Business Rates guidance.

Contact Officer:Jane Betts, Service Manager – Business Rates               Tel. 0161 793 2710

·         This decision is not subject to consideration by another Lead Member.

·         The appropriate scrutiny panel to call-in the decision is the Overview & Scrutiny Board.

FOR COMMITTEE SERVICES USE ONLY

This decision was published on 15^th March 2022.

This decision will come in force at 4.00 pm on 22^nd March 2022,  ...  view the full decision text for item 3d