Issue - meetings

7.35 pm

Report of Head of Exchequer

Summary

To review the reliefs currently awarded under the discretionary powers the Council has in relation to council tax, business rates and housing and council tax benefits and decide whether any changes should be made to take effect from 1 April 2009.

Recommendations

The Executive is recommended:

(1)    To note the Head of Exchequer’s decision to offer 4 dates for payment by direct debit to council tax and business rate payers; the dates being 1^st, 9^th, 18^th and 25^th of each month from 1 April 2009.

(2)    To resolve to continue with the discretionary awards that it resolved to give on 3 December 2007, which are:

a)  Not to offer any reduction for early lump sum payments, as provided for by Regulation 25 of the Council Tax (Administration and Enforcement) Regulations 1992.

b)  Not to offer any reductions to encourage taxpayers to use particular methods of payment, as provided for by Regulation 26 of the Council Tax (Administration and Enforcement) Regulations 1992.

c)  To continue the local scheme disregarding the whole of any War Widows Pension or War Disablement Pension when calculating entitlement to Housing Benefit or Council Tax Benefit.

d)  To continue with the practice established in 2004/05 of reducing the Council Tax discount for second homes from 50% to 10%, except for annexes that are not otherwise exempt and are occupied by families as part of their main residence, which from 1 April 2008 have been excluded from this provision.

e) To continue with the practice established in 2004/05 of reducing the Council Tax discount for long-term empty properties to nil.

f)  To continue with the present practice of awarding 100% rate relief to charity shops; village halls; community centres and premises used for scouting and other youth groups.

g)  To retain the existing levels of discretionary rural rate relief.

Agreed

The Head of Exchequer submitted a report to review the reliefs currently awarded under the discretionary powers the Council has in relation to council tax, business rates and housing and council tax benefits and decide whether any changes should be made to take effect from 1 April 2009.

Resolved

(1)   That the Head of Exchequer’s decision to offer 4 dates for payment by direct debit to council tax and business rate payers; the dates being 1^st, 9^th, 18^th and 25^th of each month from 1 April 2009 be noted.

(2)   That it be resolved to continue with the discretionary awards that it resolved to give on 3 December 2007, which are:

a)  Not to offer any reduction for early lump sum payments, as provided for by Regulation 25 of the Council Tax (Administration and Enforcement) Regulations 1992.

b)  Not to offer any reductions to encourage taxpayers to use particular methods of payment, as provided for by Regulation 26 of the Council Tax (Administration and Enforcement) Regulations 1992.

c)  To continue the local scheme disregarding the whole of any War Widows Pension or War Disablement Pension when calculating entitlement to Housing Benefit or Council Tax Benefit.

d)  To continue with the practice established in 2004/05 of reducing the Council Tax discount for second homes from 50% to 10%, except for annexes that are not otherwise exempt and are occupied by families as part of their main residence, which from 1 April 2008 have been excluded from this provision.

e) To continue with the practice established in 2004/05 of reducing the Council Tax discount for long-term empty properties to nil.

f)  To continue with the present practice of awarding 100% rate relief to charity shops; village halls; community centres and premises used for scouting and other youth groups.

g)  To retain the existing levels of discretionary rural rate relief.

Reasons - As a billing authority the Council has various discretionary powers that it is required to consider in relation to Council Tax, Council Tax and Housing Benefits and Business Rates.  It is good practice to review the effects of the previous decisions made in relation to the exercise of these discretionary powers on a regular basis.  This ensures that the discounts and reliefs previously approved are still effective and provides the opportunity for Members to consider any representations received for variations to the existing discretionary schemes.