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  • FOI request (FOIR-129787361)

    Mandatory reliefs

    Requested Tue 09 July 2019
    Responded  Wed 21 August 2019

    I

    would like to make a request for information under the Freedom of Information Act 2000.

    In each of the individual financial years: 2014/15, 2015/16, 2016/17, 2017/18 and 2018/19.

    1. Numerically how many mandatory reliefs were applied to individual rateable non-domestic properties by your local authority for the reason that the property was unoccupied during each financial year?

    For the financial year 2018/19 only:

    2. What was the financial value of mandatory relief applied to non-domestic properties by your local authority during the financial year?

    For clarity in relation to question 1. When I refer to the number of mandatory reliefs applied to individual rateable non-domestic properties. I am for example seeking the following: If your local authority are contained 1000 non-domestic rateable properties in 2017/18. And 100 of these properties were at some point given mandatory relief because they were unoccupied, I am looking for the disclosure of information that informs me that during 2017/18, 100 non-domestic properties were given mandatory relief because of their unoccupied status.

    I do not anticipate that my request for information will exceed Section 12 of the FOI Act, in terms of requiring the authority to spend more than 18 hours, or costing the authority in excess of £350, to gather the information that I have requested.


    Response

    Q1 - Number of mandatory reliefs granted to unoccupied property by year:

    2014/15 - 211

    2015/16 - 160

    2016/17 - 156

    2017/18 - 139

    2018/19 - 132

    Q2 -  Financial value of mandatory reliefs in 2018/19:

    Community amateur sports clubs - £39,775.24

    Charity relief @ 80% - £3,286,339.91

    Small business relief - £3,433,726.17

    Small business relief extension - £18,101.30

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