Office of the Deputy Prime Minister | Non-domestic rates: Guidance on rate reliefs for charities and other non-profit making organisations

Office of the Deputy Prime Minister

Non-domestic rates:
Guidance on rate reliefs for charities and other non-profit making organisations


CHAPTER 10
Notification of the decisions

10.1 It is important that applicants are aware of the decision making process in their applications for relief. It may be appropriate to advise applicants of the process involved, and of any appeals process the authority operates in respect of unsuccessful applications when the authority acknowledges receipt of the application.

10.2 Acknowledging the application

Authorities should acknowledge all applications for rate relief in accordance with their normal targets for responding to correspondence from ratepayers. Acknowledgements should advise ratepayers of the likely time for any decision to be made, and of the possibility that the authority may need to ask questions or make further enquiries.

10.3 Making the decision

Authorities will already have their own established procedures for making decisions on applications for rate relief. Many will delegate decision-making powers to individual officers or committees with agreed terms of reference.

10.4 Notice of decisions - successful applications

Authorities should notify all applicants for rate relief of their decision in writing. Where relief is granted, the letter should set out:

  • The amount of relief granted and the date from which it has been granted
  • If relief has been granted for a specified period, the date on which it will end.
  • The new chargeable amount.
  • The details of any planned review dates and the notice that will be given in advance of a change to the level of relief granted.
  • A requirement that the applicant should notify the authority of any change in circumstances that may affect entitlement to relief.

10.5 Notice of decisions - unsuccessful applications

10.5.1 One of the commonest criticisms from unsuccessful applicants for relief is that they are not given an explanation of the reasons for refusal. We suggest that as a matter of good practice, authorities should provide an explanation of their decision in every case where relief is either refused or restricted to a smaller amount than applied for. Authorities should explain the decision within the context of the exercise of their statutory duty.

10.5.2 This is particularly important. First so that the applicant is aware of the reasons for the decision. And second, so that that an organisation can, if it wishes, take steps to conform with the criteria which the authority has adopted for the granting of relief.

10.5.3 The ratepayer should also be notified at the same time of any right of appeal the authority may provide against the decision of the authority. We believe that it is in the interests of fairness to the ratepayer and a matter of good practice that such mechanisms are available.

10.6 The right of appeal

Authorities should have a mechanism that allows applicants to appeal against a decision by an authority to revoke, reject or restrict the award of discretionary rate relief. Appeals could be resolved by written or oral representations but should not be considered by the same officials that made the original decision. It may be considered appropriate to refer any appeal to a panel of council members for determination, especially where an officer of the council made the original decision under delegated powers. We are aware that some billing authorities may already have in place similar appeals procedures.

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Published 5 December 2002
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