Decision details

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

(1) That private schools should not be eligible for discretionary rate relief as a non-profit organisation, due to the potential cost to the council which is currently estimated at £0.651m.

(2) That the Business Rates Discretionary Relief Policy for 2025-26 at Appendix 1 is endorsed.

(3) That discretionary Business Rates relief under Section 47 of the LGFA 1988 will normally be awarded from the start of the financial year in which the application is made or the date the business became liable for rates, if later. Consideration will be given to backdating relief from the start of the previous financial year where valid reasons are provided for not applying earlier. Awards given under Section 44a on partly occupied premises or Section 49 on the grounds of hardship, will be determined on a case-by-case basis as appropriate.

(4) That discretionary Business Rates relief will normally expire at the end of the financial year in which the award is made or cease from the date liability ends (whichever is the earliest), except where it is granted based on the status of an organisation which is unlikely to change.

(5) That where a business has a change in circumstances, two months’ notice will be given to reduce or revoke a discretionary rates relief award, effective from the date the change occurs.

(6) That any new applications for Retail, Hospitality and Leisure Relief should be backdated to April 2023 where eligibility exists from that date, in line with para 3.3.3.

(7) That the council continues with its existing empty property discount and premium scheme for 2025-26, as shown at paragraph 4.2.1.

(8) It is noted that the decision to charge a Council Tax premium on second homes from April 2025 was agreed at the council meeting of 11 January 2024 and therefore a new decision is not required on this aspect of the scheme for 2025-26.

(9) That exceptions to both the long-term empty and second home premiums are applied in line with published statutory guidance and that a localised policy will be developed during 2025-26 based on learning throughout the year.

(10) That any Council Tax liability for care leavers up to the age of 25 be reduced to zero for 2025-26.

(11) That Stockport’s Council Tax Support scheme is maintained for the financial year 2025-26 as detailed at Appendix 3.

(12) That the Council Tax discretionary fund is set at £0.2m for 2025-26, supporting customers facing financial difficulty, with no alternative means.

(13) That delegation is given to the Director of Finance in consultation with the Cabinet Member for Finance and Resources to review and adjust the fund during 2025-26, capped at a total fund of £0.385m if required, to support the council’s ongoing costof-living response.

(14) That delegation is given to the Director of Finance 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 2025-26, and to decide what changes should be made aligned to legislation.

(15) The setting of the Council’s 2025-26 Council Tax Taxbase at 99,339.6 Band D equivalent dwellings.

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