Issue - meetings

Council Tax and Business Rates Discretionary Reliefs

Meeting: 04/02/2020 - Cabinet (Resources) Panel (Item 6)

6 Business Rates Discretionary Reliefs pdf icon PDF 249 KB

[To approve amendments to the Council Tax and Business Rates Discretionary Relief Policies to incorporate 2020-2021 and any new schemes as introduced by the government]

Additional documents:

Decision:

1.     That an amendment to the council tax discretionary discount policy, ‘to allow a discount to offset the reclaim of an overpayment of council tax support in certain circumstances’ be approved.

 

2.     That the following extensions to the local business rates discretionary relief policy be approved:

a.      In respect of revaluation support for one year from 1 April 2020.

b.      In respect of charitable and voluntary organisations for one year from 1 April 2020.

c.      In respect of local newspaper discount, for one year from 1 April 2020, subject to confirmation that the cost of relief will be fully reimbursed by Government.

d.      In respect of retail discount, for one year from 1 April 2020 at the increased rate of 50%, subject to confirmation that the additional cost of relief will be fully reimbursed by Government.

e.      In respect of relief for pubs, for one year from 1 April 2020, subject to confirmation that the cost of relief will be fully reimbursed by Government.

 

3.     That authority be delegated to the Cabinet Member for Resources, in consultation with the Director of Finance, to finalise the policy detail in respect of categories d. and e. above on receipt of detailed guidance from Government.

 

4.     That authority be delegated to the Head of Revenues and Benefits to award relief in individual cases, in respect of new category e. above.

Minutes:

Councillor Louise Miles presented the report on proposed amendments to the Council’s local council tax discretionary relief policy to allow a discount in certain circumstances to offset a reclaim of Council tax.  It was also proposed to extend the Council’s local scheme for business rates discretionary relief with effect from 1 April 2020.

 

The amendment to the council tax discretionary relief policy was to follow guidance issued by the Local Government and Social Care Ombudsman you the mark you and protects the council tax payer from repaying an overpayment of council tax support when they could not reasonably have known that the Council had made an error. This brought the practice in line with Housing Benefit regulations and recovery of rent benefit overpayments. The extension of the scheme for revaluation support is in line with the Government’s aim of assisting businesses hardest hit by the revaluation and aligned with the principles of other schemes across the region. Extending the scheme for charitable and voluntary organisations continues to support a range of organisations providing support to vulnerable groups allowing the Council to foster good relations and enhance equal opportunities.

 

Resolved

1.    That an amendment to the council tax discretionary discount policy, ‘to allow a discount to offset the reclaim of an overpayment of council tax support in certain circumstances’ be approved.

 

2.    That the following extensions to the local business rates discretionary relief policy be approved:

a.      In respect of revaluation support for one year from 1 April 2020.

b.      In respect of charitable and voluntary organisations for one year from 1 April 2020.

c.      In respect of local newspaper discount, for one year from 1 April 2020, subject to confirmation that the cost of relief will be fully reimbursed by Government.

d.      In respect of retail discount, for one year from 1 April 2020 at the increased rate of 50%, subject to confirmation that the additional cost of relief will be fully reimbursed by Government.

e.      In respect of relief for pubs, for one year from 1 April 2020, subject to confirmation that the cost of relief will be fully reimbursed by Government.

 

3.    That authority be delegated to the Cabinet Member for Resources, in consultation with the Director of Finance, to finalise the policy detail in respect of categories d. and e. above on receipt of detailed guidance from Government.

 

4.    That authority be delegated to the Head of Revenues and Benefits to award relief in individual cases, in respect of new category e. above.