The Council Meeting has given approval 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.
The Executive considered the Council Tax and Business Rates Discounts and Exemptions Scheme for 2017/18 recommended to the Council Meeting that it 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.