Issue - meetings

To consider a report of the Cabinet Member for Resources, Commissioning and Governance.

The Deputy Leader of the Council and Cabinet Member for Resources, Commissioning and Governance (Councillor Tom McGee) submitted a report (copies of which had been circulated) detailing the annual review of the local scheme of Discounts and Exemptions which were available in respect of Business Rates and Council Tax.

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

(1) That the Community Amateur Sports Club (CASC) Top-up scheme be continued for the year 2020/21, 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 2020/21.

(3) That Rural Rate Relief continues to be limited to 50% Mandatory Relief for the year 2020/21 and should any village shops be established in the future then additional discretionary relief should be awarded up to 100%.

(4) That Stockport’s scheme for Discretionary Business Rate Relief post revaluation be maintained for the final year with awards determined in line with criteria and on a case by case basis.

(5) That the 50% discount and qualifying criteria for Not for Profit organisations be maintained for the year 2020/21.

(7) That the local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2020/21.

(8) That the continuation of a case by case approach for Business Rates discounts where exceptional circumstances exist be continued for 2020/21 (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).

(9) That the Council continues to no longer offer a Council Tax discount in respect of unoccupied and unfurnished properties from 2020/21.

(10) That the premium charge added to Council Tax liability where a property has been unoccupied and unfurnished for more than two years is maintained at 100% and increased to 200% for those properties that have been empty for at least five years, from 2020/21.

(11) That any Council Tax liability for care leavers up to the age of 25 be reduced to zero for 2020/21.

(12) That Stockport’s Council Tax Support scheme is maintained for 2020/21 as detailed at Appendix 5.

(13) That the time for Universal Credit recipients to return a claim for Council Tax Support and entitlement to be assessed from the Monday following the first day of entitlement to Universal Credit or start of Council Tax Liability for those moving into the Stockport area be limited to 6 weeks from the date of that same Universal Credit claim or change of address.

(14) That the net earnings figure used in the calculation of CTS for UC recipients is that provided to the Council by the Department for Work and Pensions.

(15) To refresh the Council Tax discretionary fund to £25k for 2020/21, supporting customers facing financial difficulty, with no alternative means.

(16) That the Revenues & Benefits Discretionary Support Policy at Appendix 6 is endorsed for 2020/21.

(17) To approve the setting of the Council’s 2020/21 Council Tax Taxbase at 96,241.2 Band D equivalent dwellings.

To consider a report of the Cabinet Member for Resources, Commissioning and Governance

The Council is required to annually review the local scheme of Discounts and Exemptions which are available in respect of Business Rates and Council Tax.

Regulations allow for certain occupiers of non-domestic properties to be entitled to relief on the Business Rates payable. Some types of relief are mandatory but Local Authorities can further reduce the amount of Business Rates payable by awarding Discretionary Relief. Discretionary relief can either “top-up” mandatory relief or be awarded as a stand-alone discount. Stockport has agreed a number of local discounts for Business Rates.

The Council has also agreed a Council Tax premium charge in respect of properties that have been empty for two years or more, an exemption for care leavers and a localised Council Tax Support scheme, to help people who are on a low income.

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 – Discretionary Support

·         Section 8 – Council Tax Base

The Cabinet is recommended to approve the recommendations outlined in the report.

Officer Contact: Alison Blount on 0161 474 5107 or email: alison.blount@stockport.gov.uk

The Deputy Leader of the Council and Cabinet Member for Resources, Commissioning and Governance submitted a report (copies of which had been circulated) summarising the impact of Business Rates and Council Tax discounts and exemptions and recommended that the schemes be maintained for 2020/21 with some recommended amendments as outlined in the report and further recommended that the Council Meeting note the Council Tax and Business Rates Discount Annual Review and approve the changes to the Business Rates and Council Tax Support and Discounts and Exemptions schemes.

Members of the Cabinet welcomed the proposals and welcomed the reaffirmation of support for Care Leavers and that support for Care Leavers was particularly important in the current climate.

RESOLVED - That, in relation to the Council Tax and Business Rates Discounts Annual Review, the Cabinet has:-

·         approved the recommendations outlined in the report and;

·         recommended that the Council Meeting notes the Council Tax and Business Rates Discount Annual Review and gives approval to the proposed changes to the Business Rates and Council Tax Support and Discounts and Exemptions schemes.

To consider a report of the Borough Treasurer

The Council is required to annually review the local scheme of Discounts and Exemptions which are available in respect of Business Rates and Council Tax.

Regulations allow for certain occupiers of non-domestic properties to be entitled to relief on the Business Rates payable. Some types of relief are mandatory but Local Authorities can further reduce the amount of Business Rates payable by awarding Discretionary Relief. Discretionary relief can either “top-up” mandatory relief or be awarded as a stand-alone discount. Stockport has agreed a number of local discounts for Business Rates.

This report outlines the current arrangements and any proposed changes

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

Officer Contact: Alison Blount on 0161 474 5107 or email: alison.blount@stockport.gov.uk

The Borough Treasurer submitted a report (copies of which had been circulated) outlining the current arrangements for business rates and council tax discounts and any proposed changes.

The Council was required to review annually the local scheme of Discounts and Exemptions which were available in respect of Business Rates and Council Tax. Regulations allowed for certain occupiers of non-domestic properties to be entitled to relief on the Business Rates payable. Some types of relief were mandatory but local authorities could further reduce the amount of business rates payable by awarding discretionary relief. Discretionary relief could either ‘top up’ mandatory relief or be awarded as a stand-alone discount. Stockport had agreed a number of local discounts for business rates.

The Cabinet Member for Resources, Commissioning and Governance (Councillor Tom McGee) attended the meeting to respond to questions from the Scrutiny Committee.

The following comments were made/issues raised:-

• In response to a question enquiring whether the Council’s response to those affected by flooding was sufficiently flexible, the Cabinet Member stated that within two days of the incidents of flooding the Council had a relief package in place. Four months’ rate relief had been agreed and all but two of the claims had been supported.
• In order to ensure the transition from care to adult life was as a smooth as possible and to mitigate the chances of care leavers falling into debt as they began to manage their own finances, Members had previously agreed a scheme to exempt care leavers from paying Council Tax up to the age of 25. It was highlighted that it was important that foster carers were made aware of this.
• With regard to relief on the business rates payable to large businesses new to or significantly within the Borough, it was clarified that that there was no specific definition of a large business. It was linked to the amount of business they brought to the borough and a strong business case was required.

RESOLVED – That the report be noted.