Issue - meetings

To consider a report of the Cabinet Member for Reform and Governance.

The Cabinet Member for Reform & Governance (Councillor David Sedgwick) submitted a report (copies of which had been circulated) detailing the annual review the local scheme of Discounts and Exemptions which are available in respect of Business Rates and Council Tax.

RESOLVED - That approval be given to the following in respect of Council Tax and Business Rates Discounts and Exemptions:-

(1) That the  Community Amateur Sports Club Top-up scheme be continued for the year 2018/19, enabling Community Amateur Sports Clubs to achieve 100% relief from Non-Domestic Rates, provided they meet the qualifying criteria at Appendix 2.

(2) That Charity Relief remains limited to the 80% Mandatory Relief for the year 2018/19.

(3) That Rural Rate Relief continues to be limited to 50% Mandatory Relief for the year 2018/19 and should any village shops be established in the future then additional discretionary relief should be awarded up to 100%.

(4) That Stockport’s scheme for Discretionary Business Rate Relief post revaluation be maintained for year two and calculated as 35% of the increase in rates payable.

(5) That the 50% discount and qualifying criteria for Not for Profit organisations be maintained for the year 2018/19.

(6) That the local improvement scheme for the Town and District Centres be discontinued for 2018/19.

(7) That the local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2018/19.

(8) That the continuation of a case by case approach for Business Rates discounts where exceptional circumstances exist be continued for 2018/19. It is unlikely that Exceptional Circumstances Relief would be awarded to an organisation which was in receipt of support from the Council, either grant funded or commissioned.

(9) That the current scheme for Council Tax empty property discounts is maintained for 2018/19 as detailed at para 4.3.2 above and a review of Class D entitlement be carried out during 2018/19.

(10) That any Council Tax liability for care leavers up to the age of 21 and up to the age of 25 for those in full time education be reduced to zero for 2018/19.

(11) That Stockport’s Council Tax Support scheme is maintained for 2018/19 as detailed at Appendix 5.

(12) That the time limits for Universal Credit recipients making a claim for Council Tax Support be extended from one month to 6 weeks.

(13) That Bereavement Support Allowance be disregarded in the calculation of Council Tax Support for 2018/19 in line with Housing Benefit and Universal Credit regulations.

(14) That approval be given to refresh the Council Tax Support discretionary fund to £100k for 2018/19, supporting customers facing financial difficulty, with no alternative means.

(15) That the 2018/19 Council Tax Taxbase for budget setting purposes of

93,361.2 Band D equivalent properties is approved.

To consider a report of the Cabinet Member for Reform & Governance.

The Council is required to annually agree the scheme of local discounts and exemptions which are available against liability for Business Rates and Council Tax. This includes the localised Council Tax Support Scheme. 

This report summarises the impact of Business Rates and Council Tax discounts and exemptions and recommends that the schemes be maintained for 2018/19 with some minor amendments.

The Cabinet is asked to endorse and recommend that the Council Meeting approve the changes as set out in the report.

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

The Cabinet Member for Reform & Governance submitted a report (copies of which had been circulated) inviting the Cabinet to consider the proposed scheme of local discounts and exemptions against liability for Business Rates and Council Tax, including the localised Council Tax Support Scheme.

The Cabinet Member highlighted changes made to the scheme to remove Council Tax liability for Care Leavers up to 21 or 24 if in education; extending relief for those starting on Universal Credit, and ‘topping up’ the discretionary support fund.

The Leader of the Council welcomed changes to the Scheme to respond to national and local pressures and issues. He emphasised that the Cabinet was always striving for fairness, but that the increasing pressure on Council finances were making this more challenging.

RESOLVED – That the Council Meeting be recommended to note the Council Tax and Business Rates Discount Annual Review and approve the changes to the Business Rates and Council Tax Support and Discounts and Exemptions schemes.

To consider a report of the Borough Treasurer.

The Council is required to annually review the local scheme of Discounts and Exemptions which are available in respect of Business Rates and Council Tax. The attached report sets out the latest review and recommended changes to the Scheme.

The Scrutiny Committee is invited to give its view on the following recommendations:

·         That the CASC Top-up scheme be continued for the year 2018/19, enabling CASCs to achieve 100% relief from Non-Domestic Rates, provided they meet the qualifying criteria at Appendix 2.

·         That Charity Relief remains limited to the 80% Mandatory Relief for the year 2018/19.

·         That Rural Rate Relief continues to be limited to 50% Mandatory Relief for the year 2018/19 and should any village shops be established in the future then additional discretionary relief should be awarded up to 100%.

·         That Stockport’s scheme for Discretionary Business Rate Relief post revaluation be maintained for year two and calculated as 35% of the increase in rates payable.

·         That the 50% discount and qualifying criteria for Not for Profit organisations be maintained for the year 2018/19.

·         That the local improvement scheme for the Town and District Centres be discontinued for 2018/19. 

·         That the local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2018/19.

·         That the continuation of a case by case approach for Business Rates discounts where exceptional circumstances exist be continued for 2018/19. It is unlikely that Exceptional Circumstances Relief would be awarded to an organisation which was in receipt of support from the Council, either grant funded or commissioned.

·         That the current scheme for Council Tax empty property discounts is maintained for 2018/19 as detailed at para 4.3.2 above and a review of Class D entitlement be carried out during 2018/19.

·         That any Council Tax liability for care leavers up to the age of 21 and up to the age of 25 for those in full time education be reduced to zero for 2018/19.

·         That Stockport’s Council Tax Support scheme is maintained for 2018/19 as detailed at Appendix 5.

·         That the time limits for Universal Credit recipients making a claim for Council Tax Support be extended from one month to 6 weeks

·         That Bereavement Support Allowance be disregarded in the calculation of Council Tax Support for 2018/19 in line with Housing Benefit and Universal Credit regulations.

·         To refresh the Council Tax Support discretionary fund to £100k for 2018/19, supporting customers facing financial difficulty, with no alternative means.

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

The Borough Treasurer submitted a report (copies of which had been circulated) setting out the annual review of the Council’s local scheme of Council Tax discounts and exemptions, and detailing recommended changes to the Scheme.

The Cabinet Member for Reform & Governance (Councillor David Sedgwick) attended the meeting to response to councillor’s questions.

Concerns were expressed that providing full relief to young people leaving care may create a ‘cliff edge’ when such relief ceased if there were no other support provided. In response it was stated that care leavers were provided with a package of support that included support to help them budget.

RESOLVED – That the report be noted and the Council Meeting be recommended to approve the revised Council Tax and Business Rates Discount and Exemption Scheme.