Decision details

Council Tax and Business Rates Discounts Annual Review

Decision Maker: Council Meeting

Decision status: Recommendations approved

Is Key decision?: Yes

Is subject to call in?: No

Purpose:

Review of the discounts and exemptions awarded during 2017/18 and proposals for the scheme to be agreed for 2018/19

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 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.

Alternative options considered:

None.

Interests and Nature of Interests Declared:

Councillor Wendy Wild declared a personal and prejudicial interest as a Trustee of Chelwood Foodbank who may potentially eligible for Business Rates Discounts. Councillor Wild left the meeting during consideration of this item and took no part in the discussion or vote.

Reason Key: Affects 2 or more wards;

Wards Affected: (All Wards);

Equality and/or Environmental Impact Assessment: Not needed unless substantial changes to discounts are proposed.

Decision Reference: CM186

Declarations or conflicts of Interest: Councillor Wendy Wild declared a personal and prejudicial interest as a Trustee of Chelwood Foodbank who may potentially eligible for Business Rates Discounts. Councillor Wild left the meeting during consideration of this item and took no part in the discussion or vote.

Forward Plan Reference: R&G15

Other reasons / organisations consulted

No public consultation

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

Publication date: 22/01/2018

Date of decision: 18/01/2018

Decided at meeting: 18/01/2018 - Council Meeting

Accompanying Documents: