Issue - meetings

Council Tax and Business Rates Discounts and Exemptions

Meeting: 16/12/2014 - Executive (Item 5)

5 Council Tax and Business Rates Discounts and Exemptions (CCCS27) pdf icon PDF 97 KB

To consider a report of the Executive Councillor (Corporate, Customer & Community Services)

 

Stockport’s Council Tax Support (CTS) and Council Tax Discount (CTD) scheme has been running since April 2013. This report considers the impact of the schemes to date.

Both schemes have been running successfully with few problems.

 

It is a requirement that the CTD and CTS schemes are formally considered for the year 2015/16. The schemes agreed will have budget implications for the 2015/16 budget.

 

This report proposes that the schemes be maintained for 2015/16 with some minor clarifications:

 

·         That customers are encouraged to receive Personal Budgeting Support  by linking it to entitlement to discretionary payments 

·         Around how CTS claims are calculated where the customer has claimed Universal Credit. 

·         That War Pensions be disregarded in the calculation of CTS in line with the agreed approach for Council Tax Benefit

 

The clarification seeks to confirm the approach being taken in assessments and has no material impact on customers.

 

The Executive is asked to approve the following recommendations

 

Business Rates Relief

 

·         That support continues for Business rates relief for

 

·         CASC organisations as outlined at 3.3 of the report be continued

·         not for profit organisations as outlined at 3.6 of the report

 

·         That further support for Charities is limited to mandatory relief (see paragraph 3.4 of the report) and that any village shop entitlement (3.5 of the report) be considered through the local business rates relief scheme.

 

·         That the localised discount scheme for businesses as outlined in section 3.7 and 3.8 of the report continues

 

·         That officers continue to explore where appropriate, through the Investing in Stockport programme, ways of converting grants into business rates relief as outlined in 3.9 of the report.   

 

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

 

Council Tax

 

·         That Stockport’s empty property discount scheme is maintained for 2015/16 as described at section 4.3 of this report.

 

·         That Stockport’s Council Tax Support scheme is maintained for 2015/16 as detailed at section 4.4 of the report and Appendix 5.

 

·         That the qualifying criteria for a discretionary CTS payment be amended so that it is no longer essential to have been in receipt of Council Tax Benefit on 31st March 2013 as shown at 4.5 of the report.

 

·         That any awards of discretionary CTS be linked to the customer receiving Personal Budgeting Support to prevent repeat applications and prepare customers for the introduction of Universal Credit. 

 

·         That the start date of CTS entitlement for customers in receipt of Universal Credit is aligned with the payment date for UC and awarded from the Monday of the start of the week in which payment is due as shown at 4.6 of the report.

 

·         That the full amount of Universal Credit is used in the CTS calculation net of housing cost as outlined at 4.6.6 of the report.

 

·         That if primary legislation is not passed, claims for CTS from EEA jobseekers are aligned with HB regulations and excluded from entitlement as outlined at 4.7 of the report.

 

·         That the treatment of War Pensions as an income in the calculation of CTS be brought in line with the Housing Benefit provision and be totally disregarded.

 

Officer contact: Alison Blount, 0161 474 5107, alison.blount@stockport.gov.uk      

Additional documents:

Minutes:

The Executive Councillor (Corporate, Customer & Community Services) submitted a report (copies of which had been circulated) inviting the Executive to approve changes proposed to the Council Tax Support and Council Tax Discount schemes as a result of the operation of the schemes and changes to Government policy and regulation since the adoption of the schemes. The proposed changes would be minor and would have no material impact on customers.

 

RESOLVED – (1) That in relation to Business Rates Relief:

 

·         support continues for Business Rates Relief for

 

-       Community Amateur Sports Club organisations as outlined at 3.3 of the report be continued

-       not for profit organisations as outlined at 3.6 of the report

 

·         further support for charities be limited to mandatory relief (see paragraph 3.4 of the report) and that any village shop entitlement (3.5 of the report) be considered through the local Business Rates Relief scheme;

·         the localised discount scheme for businesses as outlined in sections 3.7 and 3.8 of the reports continue;

·         officers continue to explore where appropriate, through the Investing in Stockport programme, ways of converting grants into business rates relief as outlined in 3.9 of the report;

·         organisations and initiatives which were 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.

 

(2) That in relation to Council Tax

 

·         Stockport’s Empty Property Discount scheme be maintained for 2015/16 as described at section 4.3 of the report;

·         Stockport’s Council Tax Support Scheme be maintained for 2015/16 as detailed at section 4.4 and Appendix 5 of the report;

·         the qualifying criteria for a discretionary Council Tax Support payment be amended so that it was no longer essential to have been in receipt of Council Tax Benefit on 31 March 2013 as shown at 4.5 of the report;

·         any awards of discretionary Council Tax Support be linked to the customer receiving Personal Budgeting Support to prevent repeat applications and to prepare customers for the introduction of Universal Credit;

·         the start date of Council Tax Support entitlement for customers in receipt of Universal Credit be aligned with the payment date for Universal Credit and awarded from the Monday of the start of the week in which payment was due, as shown at 4.6 of the report;

·         the full amount of Universal Credit be used in the Council Tax Support calculation net of housing cost as outlined at 4.6.6 of the report;

·         if primary legislation was not passed, claims for Council Tax Support from Economic Employment Area jobseekers be aligned with Housing Benefit regulations and excluded from entitlement as outlined at 4.7 of the report;

·         the treatment of War Pensions as an income in the calculation of Council Tax Support be brought in line with the Housing Benefit provision and be totally disregarded.


Meeting: 02/12/2014 - Corporate, Resource Management & Governance Scrutiny Committee (Item 11)

11 Business Rates and Council Tax - Discounts, Exemptions and Support pdf icon PDF 330 KB

To consider a report of the Corporate Director, Corporate and Support Services.

 

The Council is required to annually review the scheme of Discounts and Exemptions which are available in respect of Council Tax and Business Rates.

 

The report considers the impact of both Business Rates and Council Tax discounts and makes appropriate recommendations.

 

The Scrutiny Committee is invited to comment on the following recommendations to be considered at the Executive meeting of 17 December 2014:

 

Business Rates Relief

 

·         That support continues for Business rates relief for

 

              CASC organisations as outlined at 3.3 be continued

              not for profit organisations as outlined at 3.6

 

·         That further support for Charities is limited to mandatory relief (see paragraph 3.4) and that any village shop entitlement (3.5) be considered through the local business rates relief scheme.

 

·         That the localised discount scheme for businesses as outlined in section 3.7 and 3.8 of the report continues

 

·         That officers continue to explore through Investing in Stockport ways of, where appropriate, converting grants into business rates relief as outlined in 3.9 of the report.

 

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

 

Council Tax

 

·         That Stockport’s empty property discount scheme is maintained for 2015/16 as described at section 4.3 of the report.

 

·         That Stockport’s Council Tax Support scheme is maintained for 2015/16 as detailed at section 4.4 and Appendix 5 of the report.

 

·         That the qualifying criteria for a discretionary CTS payment be amended so that it is no longer essential to have been in receipt of Council Tax Benefit on 31 March 2013 as shown at 4.5 of the report.

 

·         That any awards of discretionary CTS be linked to the customer receiving Personal Budgeting Support to prevent repeat applications and prepare customers for the introduction of Universal Credit. 

 

·         That the start date of CTS entitlement for customers in receipt of Universal Credit is aligned with the payment date for UC and awarded from the Monday of the start of the week in which payment is due as shown at 4.6 of the report.

 

·         That the full amount of Universal Credit is used in the CTS calculation net of housing cost as outlined at 4.6.6 of the report.

 

·         That if primary legislation is not passed, claims for CTS from EEA jobseekers are aligned with HB regulations and excluded from entitlement as outlined at 4.7 of the report.

 

·         That the treatment of War Pensions as an income in the calculation of CTS be brought in line with the Housing Benefit provision and be totally disregarded.

 

Officer contact Alison Blount   on Tel: 0161 474 5107 or by email on alison.blount@stockport.gov.uk  

Additional documents:

Minutes:

The Corporate Director for Corporate and Support Services submitted a report (copies of which had been circulated) considering the impact of both Business Rates and Council Tax discounts and making appropriate recommendations.

 

The Council was required to annually review the scheme of Discounts and Exemptions which were available in respect of Council Tax and Business Rates.

 

The Deputy Executive Leader and Portfolio holder for Corporate, Customer and Community Services (Councillor Iain Roberts) attended the meeting to answer members questions.

 

The following comments were made/issues raised:-

 

·         In relation to business rates, the Scheme had proved to have worked well.

·         How the Council compared to other comparable authorities in relation to Empty Property Discount and whether there was the opportunity to go further.

·         The implications of pooling Business Rates across AGMA and Cheshire East.

 

RESOLVED – That the report be noted.