Issue - meetings

Report No:   CAB/SE/14/007

Cabinet Member: David Ray           Lead Officer: Rachael Mann

RESOLVED :

That:

(1)     the first year review of the Local Council Tax Reduction Scheme for 2013/2014 be noted;

RECOMMENDED TO COUNCIL:

That:

(2)     no change be made to the current Local Council Tax Reduction Scheme for 2015/2016;

(3)     the 5% second homes discount be removed from 1 April 2015; and

(4)     a change to a one week exemption for Class C empty property  from 1 April 2015 be approved, subject to the conditions contained in Table 2 of paragraph 6.1 of Report No: CAB/SE/14/007, as amended to replace 30% with 10% [discount for a twelve month period], in the first row, second column.

The Cabinet considered Report No: CAB/SE/14/007 (previously circulated) which sought approval for the Local Council Tax Reduction Scheme and Technical Changes 2015/2016.

Councillor Ray, Portfolio Holder for Resources and Performance, drew relevant issues to the attention of the Cabinet including amendments to the following typographical errors contained in the report:

Section 3.2:  the in-year collection rate was 98.4% and not 97.12%, as printed; and

Section 6.1, Table 2: the 30% figure in the first row, second column needed to be replaced with 10% [discount for a twelve month period].

Councillor Ray then explained that Sections 2 and 3 provided a summary of the first year review (2013/2014) on the new Local Council Tax Reduction Scheme (LCTRS) and the technical changes on some empty properties and second homes, introduced from 1 April 2013.  These findings, which included the behavioural, administrative and financial impacts, were duly noted by the Cabinet.

Members’ attention was then drawn to recommendations for the 2015/2016 LCTRS and the technical changes from 1 April 2015. The recommended continuation of the current schemes covered in the report was intended to continue to deliver a ‘cost neutral scheme’ against the original 10% Government grant reduction. The impact of the 2015/2016 24% reduction in Central Government grant would therefore be required to be addressed elsewhere and would form part of the Council’s wider Medium Term Financial Strategy review and 2015/2016 budget setting process.

Based on the overall findings of the first year review outlined in Sections 2 and 3 of the report, and the monitoring information for 2014/2015 contained at Appendix A, the Cabinet supported the recommendation to continue the LCTR scheme in its current form, including applying the current 2014/2015 level of applicable amounts (as defined in the report) within the LCTRS, for 2015/2016. As it was recommended that the LCTRS should not be changed this year, there was no requirement to undertake specific consultation.

In respect of the technical changes, based on the overall findings of the first year review outlined in Sections 2 and 3 of the report, and the monitoring information for 2014/2015 contained at Appendix A, Members supported the recommendations, as shown in Table 2 (as amended) of paragraph 6.1.

RESOLVED :

That:

(1)     the first year review of the Local Council Tax Reduction Scheme for 2013/2014 be noted;

RECOMMENDED TO COUNCIL:

That:

(2)    no change be made to the current Local Council Tax Reduction Scheme for 2015/2016;

(3)    the 5% second homes discount be removed from 1 April 2015; and

(4)    a change to a one week exemption for Class C empty property  from 1 April 2015 be approved, subject to the conditions contained in Table 2 of paragraph 6.1 of Report No: CAB/SE/14/007, as amended to replace 30% with 10% [discount for a twelve month period], in the first row, second column.