Issue - meetings

To consider a report of the Cabinet Member for Finance & Resources.

The Cabinet Member for Finance & Resources (Councillor Malcolm Allan) submitted a report (copies of which had been circulated) detailing the annual review the local scheme of discounts and exemptions which are available in respect of Business Rates and Council Tax and outlining a schedule of proposed changes.

RESOLVED - (1) That the Community Amateur Sports Club Top-up scheme be continued for the year 2023/24, enabling Community Amateur Sports Clubs 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.

To consider a report of the Cabinet Member for Finance & Resources.

The Council is required to annually agree the scheme of local discounts and exemptions which are available against liability for Business Rates and Council Tax. This includes the localised Council Tax Support Scheme. 

This report summarises the impact of Business Rates and Council Tax discounts and exemptions over the last year and recommends their continuation for 2023/24, along with an increase in the amount of Council Tax discretionary support available, to assist residents with cost of living rises. 

It is recommended that the Cabinet agrees:

·         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.

Officer contact: Jonathan Davies on 0161 218 1025 or by email at jonathan.davies@stockport.gov.uk

The Cabinet Member for Finance & Resources (Councillor Malcolm Allan) submitted a report (copies of which had been circulated) detailing the annual review the local scheme of discounts and exemptions which are available in respect of Business Rates and Council Tax and proposing the continuation of the existing discounts and exemptions along with an increase in the amount of Council Tax discretionary support available, to assist residents with cost of living rises.

RESOLVED – (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.

To consider a report of the Corporate Director (Corporate and Support Services) and Deputy Chief Executive.

This report outlines the current arrangements, and any proposed changes as follows:

·       Section 2 – Funding Arrangements

·       Section 3 – Business Rates Discounts

·       Section 4 – Council Tax Empty Property Discounts & Premiums

·       Section 5 – Council Tax and Care Leavers

·       Section 6 – Council Tax Support

·       Section 7 – Council Tax Discretionary Support

·       Section 8 – Council Tax Base

The Scrutiny Committee is asked to comment on and note the report.

Officer contact: Jonathan Davies, 0162 218 1025 or by email jonathan.davies@stockport.gov.uk

The Corporate Director (Corporate and Support Services) and Deputy Chief Executive submitted a report (copies of which had been circulated), outlining the current arrangements relating to the annual review in respect of Business Rates and Council Tax.

The Cabinet Member for Finance and Resources (Councillor Malcolm Allan) attended the meeting to respond to questions from the Scrutiny Committee.

The following comments were made/issues raised:-

·       Stockport Council were part of the 100% pilot that meant that the full impact of Business Rates income increased or decreased would be borne by the Council.

·       Clarification was sought regarding the empty properties paying 100% and whether it was difficult to collect money. In response, it was stated that it could be difficult to collect depending on the reasons e.g. absent owners. However, work was being done with various teams to ensure collections take place.

·       It was noted, that measures were put in place to identify those who won’t pay and those who couldn’t pay.

RESOLVED – That the report be noted.