Issue - meetings

To consider a report of the Cabinet Member for Resources, Commissioning & 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:-

·         that the Community Amateur Sports Club (CASC) Top-up scheme be continued for the year 2021/22, 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 2021/22.

·         that Rural Rate Relief continues to be limited to 50% Mandatory Relief for the year 2021/22 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 2021/22.That the local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2021/22.

·         that the continuation of a case by case approach for Business Rates discounts where exceptional circumstances exist be continued for 2021/22. 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 from 2021/22.

·         that the maximum Council Tax premium charge levels in respect of unoccupied and unfurnished properties are implemented in accordance with those shown at para 4.4.3 from 2021/22.

·         that any Council Tax liability for care leavers up to the age of 25 be reduced to zero for 2021/22.

·         that Stockport’s Council Tax Support scheme is maintained for 2021/22 as detailed at Appendix 5.

·         that in the absence of a government funded grant, the existing Council Tax discretionary fund is refreshed to £25k for 2021/22, supporting customers facing financial difficulty, with no alternative means.

·         that the Revenues & Benefits Discretionary Support Policy at Appendix 6 is endorsed for 2021/22.

To consider a report of the Deputy Leader of the Council and Cabinet member for Resources, Commissioning & 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 over the last year and recommends their continuation for 2020/21, along with the addition of a 300% Council Tax premium charge for properties that have been empty for at least 10 years from 1 April 2021.  

The Cabinet is recommended to:-

·         That the CASC Top-up scheme be continued for the year 2021/22, 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 2021/22.

·         That Rural Rate Relief continues to be limited to 50% Mandatory Relief for the year 2021/22 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 2021/22.

·         That the local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2021/22.

·         That the continuation of a case by case approach for Business Rates discounts where exceptional circumstances exist be continued for 2021/22. 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 from 2021/22.

·         That the maximum Council Tax premium charge levels in respect of unoccupied and unfurnished properties are implemented in accordance with those shown at para 4.4.3 from 2021/22.

·         That any Council Tax liability for care leavers up to the age of 25 be reduced to zero for 2021/22.

·         That Stockport’s Council Tax Support scheme is maintained for 2021/22 as detailed at Appendix 5.

·         That in the absence of a government funded grant, the existing Council Tax discretionary fund is refreshed to £25k for 2021/22, supporting customers facing financial difficulty, with no alternative means.

·         That the Revenues & Benefits Discretionary Support Policy at Appendix 6 is endorsed for 2021/22.

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

The Deputy Leader of the Council and Cabinet Member for Resources, Commissioning & Governance (Councillor Tom McGee) submitted a report (copies of which had been circulated) detailing proposed changes to the scheme of local discounts and exemptions against liability for Business Rates and Council Tax.

RESOLVED – That it be agreed:-

·         that the Community Amateur Sports Club (CASC) Top-up scheme be continued for the year 2021/22, 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 2021/22.

·         that Rural Rate Relief continues to be limited to 50% Mandatory Relief for the year 2021/22 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 2021/22.That the local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2021/22.

·         that the continuation of a case by case approach for Business Rates discounts where exceptional circumstances exist be continued for 2021/22. 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 from 2021/22.

·         that the maximum Council Tax premium charge levels in respect of unoccupied and unfurnished properties are implemented in accordance with those shown at para 4.4.3 from 2021/22.

·         that any Council Tax liability for care leavers up to the age of 25 be reduced to zero for 2021/22.

·         that Stockport’s Council Tax Support scheme is maintained for 2021/22 as detailed at Appendix 5.

·         that in the absence of a government funded grant, the existing Council Tax discretionary fund is refreshed to £25k for 2021/22, supporting customers facing financial difficulty, with no alternative means.

·         that the Revenues & Benefits Discretionary Support Policy at Appendix 6 is endorsed for 2021/22.

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

The report sets out an annual review of the local scheme of discounts and exemptions which are available in respect of business rates and Council Tax.

The Scrutiny Committee is invited to comment on the report.

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

The Corporate Director (Corporate and Support Services) submitted a report (copies of which had been circulated) setting out an annual review of the local scheme of discounts and exemptions which were available in respect of business rates and Council Tax.

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 the light of complaints received following the withdrawal of empty property discounts, a Member suggested that it may be prudent to check how the Council communicated with those who had to pay Council Tax.

·         The removal of empty property discounts had brought the Council in line with other local authorities.

RESOLVED – That the report be noted.