Decision details

Business Rates and Council Tax Discounts Annual Review

Decision Maker: Council Meeting

Decision status: Recommendations approved

Is Key decision?: Yes

Is subject to call in?: No


The cabinet will be asked to consider and agree the discounts and support available in respect of Business Rates and Council Tax for the Year 2024/25.


The Council Meeting has given approval to the following in respect of the Council Tax and Business rates Discounts and Exemptions:-


(1) That the CASC top-up scheme be continued for the financial year 2024-25, enabling CASCs 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 financial year 2024-25.


(3) That rural rate relief continues to be limited to 50% mandatory relief for the financial year 2024-25 and should any village shops be established in the future then additional discretionary relief should be awarded up to 100%.


(4) That the 50% discount and qualifying criteria for not-for-profit organisations be maintained for the financial year 2024-25.


(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 2024-25.


(6) That the continuation of a case-by-case approach for business rates discounts where exceptional circumstances exist be continued for 2024-25. 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 the current rules for backdating or making a variation to discretionary rate relief awards as described at paras 3.10.4 and 3.10.5 will continue for 2024-25.


(8) That the council continues to no longer offer a Council Tax discount in respect of unoccupied properties for 2024-25, except for class E & F dwellings where 100% relief is awarded.


(9) That the maximum Council Tax premium charges continue to be applied in respect of class A, C & D dwellings (empty and unfurnished properties) at the rates shown at para 4.1.8 for 2024-25.


(10) That the timeframe for which a premium should be charged on long-term empty properties, is reduced from two years to one year, from 1 April 2024.


(11) That a premium charge of 100% is applied on class B dwellings (empty and furnished properties, which include second homes) from 1 April 2025.


(12) That any Council Tax liability for care leavers up to the age of 25 be reduced to zero for 2024-25.


(13) That Stockport’s Council Tax Support scheme is maintained for the financial year 2024-25 as detailed at Appendix 5.


(14) That the Council Tax discretionary fund is set at £0.385m for 2024-25, supporting customers facing financial difficulty, with no alternative means.  


(15) That delegation is given to the Deputy Chief Executive in consultation with the Cabinet Member for Finance and Resources to review and adjust the Council Tax discretionary fund during 2024-25 capped at a total fund of £0.500m if required, to support the council’s cost-of-living response.  


(16) That the council’s discretionary support policy for help with rent and Council Tax costs at Appendix 6 is endorsed for 2024-25.


(17) That delegation is given to the Deputy Chief Executive in consultation with the Cabinet Member for Finance and Resources to consider any subsequent government announcements that impact on Business Rates and Council Tax reductions for 2024-25, and to decide what changes should be made aligned to legislation.


(18) That approval be given to the setting of the Council’s 2024-25 Council Tax Taxbase at 98,396.6Band D equivalent dwellings.

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 changes to existing Equality Impact Assessment as no substantial changes proposed to discount schemes

Decision Reference: CMD231

Declarations or conflicts of Interest: None.

Forward Plan Reference: F&R26

Other reasons / organisations consulted

No substantial changes that require consultation

Contact: Jonathan Davies, Corporate and Support Services Email: Tel: 218 1025.

Report author: Andrea Griffiths

Publication date: 15/01/2024

Date of decision: 11/01/2024

Decided at meeting: 11/01/2024 - Council Meeting

Accompanying Documents: