Decision Maker: Cabinet
Decision status: For Determination
Is Key decision?: Yes
Is subject to call in?: Yes
Consideration of the discounts and support
available in respect of Business rates and Council Tax for the year
The Cabinet has considered proposed changes to the scheme of local discounts and exemptions against liability for Business Rates and Council Tax and has agreed:-
· That the Community Amateur Sports Club (CASC) Top-up scheme be continued for the year 2021/22, 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 2021/22.
· That Rural Rate Relief continues to be limited to 50% Mandatory Relief for the year 2021/22 and should any village shops be established in the future then additional discretionary relief should be awarded up to 100%.
· That the 50% discount and qualifying criteria for Not for Profit organisations be maintained for the year 2021/22.That the local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2021/22.
· That the continuation of a case by case approach for Business Rates discounts where exceptional circumstances exist be continued for 2021/22. 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 Council continues to no longer offer a Council Tax discount in respect of unoccupied and unfurnished properties from 2021/22.
· That the maximum Council Tax premium charge levels in respect of unoccupied and unfurnished properties are implemented in accordance with those shown at para 4.4.3 from 2021/22.
· That any Council Tax liability for care leavers up to the age of 25 be reduced to zero for 2021/22.
· That Stockport’s Council Tax Support scheme is maintained for 2021/22 as detailed at Appendix 5.
· That in the absence of a government funded grant, the existing Council Tax discretionary fund is refreshed to £25k for 2021/22, supporting customers facing financial difficulty, with no alternative means.
· That the Revenues & Benefits Discretionary Support Policy at Appendix 6 is endorsed for 2021/22.
Reason Key: Affects 2 or more wards;
Wards Affected: (All Wards);
Equality and/or Environmental Impact Assessment: No substantial changes are proposed to the existing scheme
Decision Reference: CAB258
Declarations or conflicts of Interest: None.
Forward Plan Reference: RCG18
Other reasons / organisations consulted
No substantial changes are proposed to the
Contact: Jonathan Davies, Corporate and Support Services Email: email@example.com Tel: 218 1025.
Report author: Andrea Griffiths, Jonathan Davies
Publication date: 23/12/2020
Date of decision: 22/12/2020
Decided at meeting: 22/12/2020 - Cabinet
Effective from: 01/01/2021