Decision details

Annual report to review the provision of discounts and exemptions provided during 14/15 and agree provision for 15/16

The Executive has agreed the following in relation to the Council Tax and Business Rates Discounts and Exemptions schemes:

In relation to Business Rates Relief:

·         that 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

·         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 sections 3.7 and 3.8 of the reports continue;

·         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 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.

In relation to Council Tax:

·         that Stockport’s empty property discount scheme be maintained for 2015/16 as described at section 4.3 of the report;

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

·         that the qualifying criteria for a discretionary Council Tax Support 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 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;

·         that 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;

·         that 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;

·         that if primary legislation is not passed, claims for Council Tax Support from Economic Employment Area jobseekers are aligned with Housing Benefit 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 Council Tax Support be brought in line with the Housing Benefit provision and be totally disregarded.

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