Decision details

Business Rates and Council Tax Discounts Annual Review (RCG37)

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 2022/23.


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 2022/23, 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 2022/23.

·         That Rural Rate Relief continues to be limited to 50% Mandatory Relief for the year 2022/23 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 2022/23.

·         That the local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2022/23.

·         That the continuation of a case-by-case approach for Business Rates discounts where exceptional circumstances exist be continued for 2022/23. 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 2022/23.

·         That the maximum Council Tax premium charge levels in respect of unoccupied and unfurnished properties are implemented in accordance with those shown at para 4.3.3 for 2022/23.

·         That any Council Tax liability for care leavers up to the age of 25 be reduced to zero for 2022/23.

·         That Stockport’s Council Tax Support scheme is maintained for 2022/23 as detailed at Appendix 5.

·         That the Council Tax discretionary fund is refreshed to £25k for 2022/23, supporting customers facing financial difficulty, with no alternative means. 

·         That the Revenues & Benefits Discretionary Support Policy at Appendix 6 is endorsed for 2022/23.

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 proposed to existing schemes

Decision Reference: CAB341

Declarations or conflicts of Interest: None.

Forward Plan Reference: RCG37

Other reasons / organisations consulted

No substantial changes proposed to existing schemes

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

Report author: Andrea Griffiths

Publication date: 08/12/2021

Date of decision: 07/12/2021

Decided at meeting: 07/12/2021 - Cabinet

Effective from: 15/12/2021

Accompanying Documents: