Decision details

Council Tax and Business Rates Discounts and Exemptions (SG8)

Decision Maker: Executive

Decision status: Recommendations approved

Is Key decision?: Yes

Is subject to call in?: Yes

Purpose:

Annual report to review Stockport's local discount and exemption scheme for Council Tax and Business Rates

Decision:

The Executive considered a review of the local Discounts and Exemptions for Business Rates and Council Tax for 2015/16 and recommended that the Council Meeting approve the following in respect of Council Tax and Business Rates Discounts and Exemptions:

 

(a)   Business Rates Relief

 

·           That support continues for

·           CASC organisations as outlined at 3.4

·           Not for profit organisations as outlined at 3.7

 

·           That further support for Charities is limited to mandatory relief (see paragraph 3.5) and that any village shop entitlement (3.6) be considered through the local business rates relief scheme.

 

·           That the localised discount scheme for businesses as outlined in section 3.8 and 3.9 be maintained with a review of the awarding criteria for the Town & District Improvement Scheme.

 

·           That organisations and initiatives which are considered to be essential for the Council to achieve its priorities as outlined at 3.10 of this report continue to be considered for business rates relief.

 

(b)   Council Tax

 

·           That Stockport’s empty property discount scheme is maintained for 2016/17 as described at section 4.3 of this report.

 

·           That Stockport’s Council Tax Support scheme is maintained for 2016/17 as detailed at section 5 and Appendix 6.

 

·           That the wording of the Council Tax Support Scheme be amended to clarify the treatment of Universal Credit in the calculation.

 

·           That Care Leavers under the age of 21 be considered as a priority group for a Discretionary Council Tax Payment as described at section 4.4. 

 

·           That the Discretionary Payment Budget be increased to £100k for 2016/17.

 

 

Alternative options considered:

None

Reason Key: Affects 2 or more wards;

Wards Affected: (All Wards);

Equality and/or Environmental Impact Assessment: N/A

Decision Reference: ED1780

Declarations or conflicts of Interest: None

Forward Plan Reference: SG8

Other reasons / organisations consulted

Scrutiny

Contact: Alison Blount, Corporate and Support Services Email: alison.blount@stockport.gov.uk Tel: 0161 474 5107.

Report author: Andrea Griffiths

Publication date: 17/12/2015

Date of decision: 16/12/2015

Decided at meeting: 16/12/2015 - Executive

Effective from: 24/12/2015

Accompanying Documents: