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 2023/24.


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 year 2023/24, 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 year 2023/24.


(3) 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%.


(4) That the 50% discount and qualifying criteria for Not-for-Profit organisations be maintained for the year 2023/24.


(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 2023/24.


(6) 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.


(7) That the Council continues to no longer offer a Council Tax discount in respect of unoccupied and unfurnished properties for 2023/24.


(8) 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.


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


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


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


(12) 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.


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


(14) That approval be given to the setting of the Council’s 2023/24 Council Tax Taxbase at 97,533.30 Band 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: CM220

Declarations or conflicts of Interest: None.

Forward Plan Reference: F&R6

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: 20/01/2023

Date of decision: 12/01/2023

Decided at meeting: 12/01/2023 - Council Meeting

Accompanying Documents: