Decision details

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 CASC Top-up scheme be continued for the year 2023/24, 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 2023/24.

·         That Rural Rate Relief continues to be limited to 50% Mandatory Relief for the year 2023/24 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 2023/24.

·         That the local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2023/24.

·         That the continuation of a case-by-case approach for Business Rates discounts where exceptional circumstances exist be continued for 2023/24. 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 for 2023/24.

·         That the maximum Council Tax premium charges continue to be applied in respect of unoccupied and unfurnished properties at the rates shown at para 4.3.3 for 2023/24.

·         That any Council Tax liability for care leavers up to the age of 25 be reduced to zero for 2023/24.

·         That Stockport’s Council Tax Support scheme is maintained for 2023/24 as detailed at Appendix 5.

·         That the Council Tax discretionary fund is set at £0.385m for 2023/24, supporting customers facing financial difficulty, with no alternative means. 

·         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 2023/24 capped at a total fund of £0.500m if required, to support the Council’s cost-of-living response.

·         That the Revenues & Benefits Discretionary Support Policy at Appendix 6 is endorsed for 2023/24.

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