Agenda item

To consider the recommendations of the Council Tax Reduction Task and Finish Group on various Council Tax exemptions and discounts, and also a proposal concerning voluntary Council Tax payments.

RESOLVED:

(a)          That, insofar as it is entitled to do so by law, the Cabinet approve the discretionary discounts to and premiums on Council tax as set out in options A to E in paragraph 3 of Report Item 7 to the Cabinet;

(b)       That the Empty Homes Premium be reviewed by the Council Tax Reduction Task and Finish Group in 2019;

(c)       That, insofar as it is entitled to do so by law, the Cabinet approve the recommended changes to the Local Non-Domestic Rate Relief Policy, and the Fair Collection and Debt Recovery Policy, attached as Appendices 1 and 2 to Report Item 7 to the Cabinet.

(d)       That the proposal by Cllr D Harrison, in respect of voluntary additional Council Tax payments, as referred to in Section 6 of Report item 7 to the Cabinet, be not supported, for the reasons stated.

RECOMMENDED:

(a)          That, insofar as it is entitled to do so by law, the Council approve the discretionary discounts to and premiums on council tax as set out in options A to E in paragraph 3 of Report Item 7 to the Cabinet;

(b)       That, insofar as it is entitled to do so by law, the Council approve the recommended changes to the Local Non-Domestic Rate Relief Policy, and the Fair Collection and Debt Recovery Policy, attached as Appendices 1 and 2 to Report item 7 to the Cabinet.

Members considered the recommendations of the Council Tax Reduction Task and Finish Group with respect to various council tax exemptions and discounts.  They also considered the introduction of an empty homes premium and also a Voluntary Payment Scheme for Band H properties.

The current council tax discounts were set out in Section 2 of Report Item 7 to the Cabinet.  The proposed changes, and the Task and Finish Group’s conclusions on them, were set out in Section 3 of the Report. 

The Group proposed that, in line with Government aspirations to bring empty homes back into use, a premium payment should be introduced, initially at 50% from 1 April 2019, with the potential to increase the premium, after a review, to 100% from 1 April 2020.

The Group had been sympathetic to the objective of providing support to persons leaving the care system, the Children’s Society having recommended that such young adults should be exempt from council tax payments up to the age of 21.  The Group had evaluated the proposal and had been satisfied that the Council’s existing Council Tax Reduction Scheme and Exceptional Hardship Fund already provided a greater level of assistance, should the young person be in need.

The Group was also recommending the adoption of policy documents bringing together the Council’s existing policies into a National Non-Domestic Rate Relief Policy and a Fair Collection and Debt Recovery Policy as attached as Appendices 1 and 2 respectively to Report Item 7 to the Cabinet.

The Group had not supported the introduction of a voluntary additional payments scheme in respect of Band H properties.  The return was likely to be small in comparison to the additional administrative costs, and could deter alternative charitable donations.

RESOLVED:

(a)          That, insofar as it is entitled to do so by law, the Cabinet approve the discretionary discounts to and premiums on council tax as set out in options A to E in paragraph 3 of Report Item 7 to the Cabinet;

(b)       That the Empty Homes Premium be reviewed by the Council Tax Reduction Task and Finish Group in 2019;

(c)       That, insofar as it is entitled to do so by law, the Cabinet approve the Non-Domestic Rate Relief Policy, and the Fair Collection and Debt Recovery Policy, attached as Appendices 1 and 2 to Report Item 7 to the Cabinet.

(d)       That the proposal by Cllr D Harrison, in respect of voluntary additional Council Tax payments, as referred to in Section 6 of Report Item 7 to the Cabinet, be not supported, for the reasons stated.

RECOMMENDED:

(a)          That, insofar as it is entitled to do so by law, the Council approve the discretionary discounts to and premiums on council tax as set out in options A to E in paragraph 3 of Report Item 7 to the Cabinet;

(b)       That, insofar as it is entitled to do so by law, the Council approve the Local Non-Domestic Rate Relief Policy, and the Fair Collection and Debt Recovery Policy, attached as Appendices 1 and 2 to Report Item 7 to the Cabinet.