Issue - meetings

To consider a report of the Executive Councillor (Reform & Governance).

The Executive Councillor (Reform & Governance) (Councillor David Sedgwick) submitted a report (copies of which had been circulated) detailing outcome of the review the local Discounts and Exemptions which would be available in respect of Business Rates and Council Tax for 2017/18.

RESOLVED – That approval be given to the following in respect of Council Tax and Business Rates Discounts and Exemptions:-

(1) That the Community Amateur Sports Club Top-up scheme be continued for the year 2017/18, 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 2017/18.

(3) That the 50% discount and qualifying criteria for Not for Profit organisations be maintained for the year 2017/18.

(4) That the local scheme for the Town and District Centres as outlined above and at Appendix 4 be continued for 2017/18.

(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 2017/18.

(6) That the continuation of a case by case approach for Business Rates discounts where exceptional circumstances exist be continued for 2017/18. 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 relief for Children’s Nurseries is limited to Mandatory Relief for 2017/18. Any additional discount can be considered under the wider discretionary discount scheme outlined at para 3.10.

(8) That Option 4 be adopted as the Council Tax Discount Scheme in respect of empty properties for 2017/18.

(9) That the wording of the Council Tax Support scheme be amended to clarify the treatment of Universal Credit and the housing element when calculating CTS for 2017/18.

(1) That an integrated Discretionary Support Policy be introduced as shown at Appendix 7 and to refresh the discretionary fund to £100k for 2017/18.

To consider a report of the Executive Councillor (Reform & Governance)

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 and recommends changes to the scheme in respect of empty domestic properties, along with the implementation of an integrated policy around discretionary support for Council Tax payers.

The Executive is invited to recommend that the Council Meeting approve the following recommendations:

Business Rates Relief

·         That support continues for

·         CASC organisations as outlined at 3.5

·         Not for profit organisations as outlined at 3.8

·           That further support for Charities is limited to mandatory relief (see paragraph 3.6) and that any village shop entitlement (3.7) be considered under exceptional circumstances (3.11)

·           That the localised discount scheme for Town and District Centre businesses and large businesses new to or significantly expanding within the Borough as outlined in section 3.9 and 3.10 be maintained

·           That organisations and initiatives which are considered to be essential for the Council to achieve its priorities as outlined at 3.11 of this report continue to be considered for Business Rates Relief.

·           That relief for children’s nurseries (3.12) is limited to mandatory relief with any additional discount being considered under exceptional circumstances as outlined at paragraph 3.11.

Council Tax

·         That Stockport’s empty property discount scheme is amended for 2016/17 as described at section 4.5 of this report.

·         That Stockport’s Council Tax Support scheme is maintained for 2017/18 as detailed at section 5 and Appendix 6.

·         That the wording of the Council Tax Support Scheme be amended to clarify the treatment of Universal Credit in the calculation.

·         That the Discretionary Payment Budget be increased to £100k for 2017/18 along with the implementation of an integrated Discretionary Support Policy for Council Tax.

Officer contact: Alison Blount, 0161 474 5107, alison.blount@stockport.gov.uk

The Leader of the Council (Policy, Finance & Devolution) submitted a report (copies of which had been circulated) inviting the Executive to consider the Council Tax and Business Rates Discounts and Exemptions Scheme for 2017/18. The Scheme had been amended to take account of the consultation feedback to the Council Tax Discount Executive Proposals.

The Leader of the Council emphasised that the scheme was broader than the proposals contained within the Executive Proposals, and that the Scheme retained a number of provisions that would allow the Council to respond to exceptional circumstances of individuals and businesses.

RESOLVED – (1) That in relation to the Council Tax and Business Rates Discount and Exemptions Scheme, the Council Meeting be recommended to approve the following:-

Business Rates Relief

·         that support continues for

·         Community Amateur Sports Club organisations as outlined at 3.5 of the report

·         Not for profit organisations as outlined at 3.8 of the report;

·         that further support for Charities be limited to mandatory relief (paragraph 3.6 of the report) and that any village shop entitlement (3.7 of the report) be considered under exceptional circumstances (3.11 of the report);

·         that the localised discount scheme for Town and District Centre businesses and large businesses new to or significantly expanding within the Borough as outlined in section 3.9 and 3.10 of the report be maintained;

·         that organisations and initiatives which were considered to be essential for the Council to achieve its priorities as outlined at 3.11 of the report continue to be considered for Business Rates Relief;

·         that relief for children’s nurseries (3.12 of the report) be limited to mandatory relief with any additional discount being considered under exceptional circumstances as outlined at paragraph 3.11 of the report;

Council Tax

·         that Stockport’s empty property discount scheme be amended for 2017/18 as described at section 4.5-4.8 of the report;

·         that Stockport’s Council Tax Support scheme be maintained for 2017/18 as detailed at section 5 and Appendix 6 of the report;

·         that the wording of the Council Tax Support Scheme be amended to clarify the treatment of Universal Credit in the calculation; and

·         that the Discretionary Payment Budget be increased to £100k for 2017/18 along with the implementation of an integrated Discretionary Support Policy for Council Tax.

(2) That the Borough Treasurer be requested to investigate the possibility of excluding additional types of businesses from the 2018/19 Business Rates off-set improvement scheme as a further mechanism to encourage developments that furthered the Council’s priorities.

To consider a report of the Borough Treasurer.

The report outlines the current arrangements and proposed changes as follows:

•           Section 3 – Business Rates Discounts

•           Section 4 – Council Tax Discounts and Exemptions

•           Section 5 – Council Tax Support

•           Section 6 – Discretionary Support

Recommendation

The Scrutiny Committee is invited to comment on the following proposals:

·         That the CASC Top-up scheme be continued for the year 2017/18, 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 2017/18.

·         That Village Shop Relief continues to be limited to 50% Mandatory Relief for the year 2017/8 and should any village shops be established in the future then additional discount be considered under the wider Discretionary Discount Scheme outlined at 3.11.

·         That the 50% discount and qualifying criteria for Not for Profit organisations be maintained for the year 2017/18.

·         That the local scheme for the Town and District Centres as outlined above and at Appendix 4 be continued for 2017/18.

·         That the local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2017/18.

·         That the continuation of a case by case approach for Business Rates discounts where exceptional circumstances exist be continued for 2017/18. 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 relief for Children’s Nurseries is limited to Mandatory Relief for 2017/18. Any additional discount can be considered under the wider discretionary discount scheme outlined at para 3.11.

·         Adopting Option 1 as the preferred amendment to the current scheme of Council Tax discounts and premiums in respect of empty properties for 2017/18.

·         That the wording of the CTS scheme be amended to clarify the treatment of Universal Credit and the housing element when calculating CTS for 2017/18.

·         To introduce an integrated Discretionary Support Policy as shown at Appendix 7 and to refresh the discretionary fund to £100k for 2017/18.

The Borough Treasurer submitted a report (copies of which had been circulated) outlining the current arrangements and proposed changes as follows:

·         Section 3 – Business Rates Discounts

·         Section 4 – Council Tax Discounts and Exemptions

·         Section 5 – Council Tax Support

·         Section 6 – Discretionary Support

The Executive Councillor for Reform & Governance (Councillor David Sedgwick) attended the meeting to answer members’ questions.

RESOLVED – That the Executive be informed that this Scrutiny Committee would support the proposals as set out in section 7 of the report.