Commentary Part 4: Non-Domestic Rates Section 69: Non-domestic rates: discretionary relief
159.Section 69 amends section 47 of the Local Government Finance Act 1988 to replace the limited circumstances in which local authorities can currently give discretionary relief with a power to grant relief in any circumstances. This is subject to the condition that, except in the limited circumstances specified, the local authority may only grant relief if it would be reasonable to do so having regard to the interests of council tax payers in its area. The amendments also require a local authority to have regard to any relevant guidance issued by the Secretary of State (or, in relation to Wales, the Welsh Ministers) when deciding whether to grant relief under section 47 of the 1988 Act. Section 69 also, in limited circumstances associated with changes to section 47 of the 1988 Act, removes the statutory deadline by which amendments need to be made to non-domestic rating contributions regulations for the 2012-13 financial year.