The Council Meeting has given approval 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.
The Cabinet considered proposed changes to the scheme of local discounts and exemptions against liability for Business Rates and Council Tax and 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.