Decision details

Council Tax and Business Rates Discounts and Exemptions Scheme

Decision Maker: Council Meeting

Decision status: Recommendations approved

Is Key decision?: Yes

Is subject to call in?: No

Purpose:

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

Decision:

The Council Meeting has given approval 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 2017/18, 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 2017/18.

 

(3) That the 50% discount and qualifying criteria for Not for Profit organisations be maintained for the year 2017/18.

 

(4) That the local scheme for the Town and District Centres as outlined above and at Appendix 4 be continued for 2017/18.

 

(5) That the local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2017/18.

 

(6) That the continuation of a case by case approach for Business Rates discounts where exceptional circumstances exist be continued for 2017/18. 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.

 

(7) That relief for Children’s Nurseries is limited to Mandatory Relief for 2017/18. Any additional discount can be considered under the wider discretionary discount scheme outlined at para 3.10.

 

(8) That Option 4 be adopted as the Council Tax Discount Scheme in respect of empty properties for 2017/18.

 

(9) That the wording of the Council Tax Support scheme be amended to clarify the treatment of Universal Credit and the housing element when calculating CTS for 2017/18.

 

(1) That an integrated Discretionary Support Policy be introduced as shown at Appendix 7 and to refresh the discretionary fund to £100k for 2017/18.

Alternative options considered:

None.

Interests and Nature of Interests Declared:

None.

Reason Key: Policy Framework & Budget;

Wards Affected: (All Wards);

Equality and/or Environmental Impact Assessment: Completed as part of the MTFP process

Decision Reference: CM180

Declarations or conflicts of Interest: None.

Forward Plan Reference: LDR48

Other reasons / organisations consulted

All residents through the MTFP Consultation process

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

Report author: Alison Blount

Publication date: 20/01/2017

Date of decision: 19/01/2017

Decided at meeting: 19/01/2017 - Council Meeting

Accompanying Documents: