Decision details

Business Rates and Council Tax Discounts Annual Review (RCG18)

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 21/22


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.

Alternative options considered:


Interests and Nature of Interests Declared:


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 existing scheme

Contact: Jonathan Davies, Corporate and Support Services Email: 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

Accompanying Documents: