Issue - meetings

Report of Assistant Director of Finance & Section 151 Officer

Purpose of report

To inform Executive of the reviewed policy for Council Tax Section 13a (S13a) and proposed updates.

Recommendations

The Executive resolves:

1.1         To note the contents of the reviewed policy for Section 13a Council Tax.

1.2         To approve the policy for Council Tax Section 13a.

Resolved

(1)            That the contents of the reviewed policy for Section 13a Council Tax be noted.

(2)            That the policy for Council Tax Section 13a be approved.

The Assistant Director of Finance & Section 151 Officer submitted a report to inform Executive of the reviewed policy for Council Tax Section 13a (S13a) and proposed updates.

Resolved

(1)          That the contents of the reviewed policy for Section 13a Council Tax be noted.

(2)          That the policy for Council Tax Section 13a be approved.

Reasons

The Section 13a policy has not been reviewed for several years. It is good practice to review policies to ensure they remain relevant and in line with supporting the delivery of the Council’s policies. It is recommended that the policy is endorsed by Executive to conform with legislation.

Alternative options

Option1: To not approve the Section 13a policy.  In accordance with S13a (2) Local Government Finance Act 1992 each billing authority in England must make a scheme specifying the reductions which are to apply to amounts of council tax payable, in respect of dwellings situated in its area, by—

·         (a)persons whom the authority considers to be in financial need, or

·         (b)persons in classes consisting of persons whom the authority considers to be, in general, in financial need.

Therefore, the local authority must have a system in place to allow a person to make the request.