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Decision details

Discretionary Rate Relief Feb 2026

Decision Maker: Executive Member for Finance - Cllr Alaric Smith

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No

Purpose:

To consider one new application for discretionary rate relief for the financial years 2025/26 and 2026/27. Section 47 of the Local Government Finance Act 1988 permits billing authorities to grant rate relief to charities and other organisations of prescribed types.

Decision:

That the Executive Member for Finance in consultation with the Chief Finance Officer resolves to:

1)         Approve the discretionary rate relief as detailed within Annex A

Reasons for the decision:

MAIN POINTS

1.1.The applicant, Stonesfield Community Trust (the Trust), has submitted an application requesting that West Oxfordshire District Council (‘the Council’) considers their case for financial support. The Trust is a registered charity, providing affordable housing to the Parish of Stonesfield.

1.2.The request is in respect of Unit 4, Glovers Yard, Stonesfield. The building was previously occupied by Stonesfield Pre-school for many years but in October 2025 moved out and relocated to Stonesfield Primary School. At this time, the liability for business rates transferred back to the Trust.

1.3.For the period 31 October 2025 to 30 January 2026 the Trust received a three-month void on the business rates account, giving 100% relief for this period. However, from 31 January they are liable for the charge, which up until 31 March 2026 is £492.16.

1.4.Although they are a registered charity and have a rateable value of £6,000 (below the small business relief threshold) the Trust does not qualify for mandatory relief (80%) or small business rate relief as the property is not occupied.

1.5.The Trusts intentions are to demolish the property and construct four new affordable houses. This requires planning consent, and although the pre-application process has been completed, the Trusts intentions are to submit a planning application during March 2026.

1.6.The Trust has also requested that the application be considered for the financial year 2026/27 from April to December to allow time for a planning application to be approved and the works to start. It could be that before December, demolition may start and at that point the property would be removed from the rates list, and no charge would be applicable.

 

Alternative options considered:

The Executive Member for Finance in consultation with the Chief Finance Officer may decide to award a different level of discretionary rate relief to that recommended.

 

Publication date: 24/02/2026

Date of decision: 04/03/2026

Accompanying Documents:

 

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