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 & Governance (Councillor Tom McGee) 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 2022/23, 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 2022/23.

(3) That Rural Rate Relief continues to be limited to 50% Mandatory Relief for the year 2022/23 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 2022/23.

(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 2022/23.

(6) That the continuation of a case-by-case approach for Business Rates discounts where exceptional circumstances exist be continued for 2022/23. 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 2022/23.

(8) That the maximum Council Tax premium charge levels in respect of unoccupied and unfurnished properties are implemented in accordance with those shown at para 4.3.3 for 2022/23.

(9) That any Council Tax liability for care leavers up to the age of 25 be reduced to zero for 2022/23.

(10) That Stockport’s Council Tax Support scheme is maintained for 2022/23 as detailed at Appendix 5.

(11) That the Council Tax discretionary fund is refreshed to £25k for 2022/23,

supporting customers facing financial difficulty, with no alternative means.

(12) That the Revenues & Benefits Discretionary Support Policy at Appendix 6 is endorsed for 2022/23.

(13) To approve the setting of the Council’s 2022/23 Council Tax Taxbase at 96,883.10 Band D equivalent dwellings.

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 2022/23.

The Cabinet is recommended to agree:-

·         That the CASC Top-up scheme be continued for the year 2022/23, 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 2022/23.

·         That Rural Rate Relief continues to be limited to 50% Mandatory Relief for the year 2022/23 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 2022/23.

·         That the local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2022/23.

·         That the continuation of a case-by-case approach for Business Rates discounts where exceptional circumstances exist be continued for 2022/23. 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 2022/23.

·         That the maximum Council Tax premium charge levels in respect of unoccupied and unfurnished properties are implemented in accordance with those shown at para 4.3.3 for 2022/23.

·         That any Council Tax liability for care leavers up to the age of 25 be reduced to zero for 2022/23.

·         That Stockport’s Council Tax Support scheme is maintained for 2022/23 as detailed at Appendix 5.

·         That the Council Tax discretionary fund is refreshed to £25k for 2022/23, supporting customers facing financial difficulty, with no alternative means.  

·         That the Revenues & Benefits Discretionary Support Policy at Appendix 6 is endorsed for 2022/23.

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) summarising the impact of Business Rates and Council Tax discounts and exemptions over the last year and recommending their continuation for 2022/23.

RESOLVED – That with regard to the Business Rates and Council Tax Discounts Annual Review:-

·         The CASC Top-up scheme be continued for the year 2022/23, enabling CASCs to achieve 100% relief from Non-Domestic Rates, provided they meet the qualifying criteria at Appendix 2.

·         Charity Relief remains limited to the 80% Mandatory Relief for the year 2022/23.

·         Rural Rate Relief continues to be limited to 50% Mandatory Relief for the year 2022/23 and should any village shops be established in the future then additional discretionary relief should be awarded up to 100%.

·         The 50% discount and qualifying criteria for Not-for-Profit organisations be maintained for the year 2022/23.

·         The local scheme for large businesses which are new to the Borough or those undergoing significant expansion in the Borough be continued for 2022/23.

·         The continuation of a case-by-case approach for Business Rates discounts where exceptional circumstances exist be continued for 2022/23. 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.

·         The Council continues to no longer offer a Council Tax discount in respect of unoccupied and unfurnished properties for 2022/23.

·         The maximum Council Tax premium charge levels in respect of unoccupied and unfurnished properties be implemented in accordance with those shown at para 4.3.3 for 2022/23.

·         Any Council Tax liability for care leavers up to the age of 25 be reduced to zero for 2022/23.

·         Stockport’s Council Tax Support scheme be maintained for 2022/23 as detailed at Appendix 5.

·         The Council Tax discretionary fund be refreshed to £25k for 2022/23, supporting customers facing financial difficulty, with no alternative means. 

·         The Revenues & Benefits Discretionary Support Policy at Appendix 6 be endorsed for 2022/23.

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

The report set out the outcome of the 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 recommended to comment on and note the report.

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

The Corporate Director (Corporate & Support Services) and Deputy Chief Executive submitted a report (copies of which had been circulate) setting out the outcome of the 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:-

·         A Member requested further information on what ‘exceptional circumstances’ were as referred to in paragraph 3.8 of the report and in what situations they would be applied.

RESOLVED – That the report be noted.