Decision details

The Cabinet considered the report of the Executive Director of Corporate Resources and Customer Services which provided details of the review of the local Council Tax Reduction Scheme for the current year, 2022/23, and recommended that there was no change to the scheme for 2023/24 for working age claimants.

The report also proposed an increase in the Long-term Empty Homes Premium from 200% to 300% on dwellings that have been empty for 10 years or more from 1 April 2023 and provided an updated Council Tax Base for Sefton Council and each Parish area for 2023/24.

Decision Made: That

(1)      the content of the review of the Council Tax Reduction Scheme for the current financial year, 2022/23 be noted;

(2)      the Council be recommended to make no changes to the existing Scheme for 2023/24 for working age claimants;

(3)      the Equality Impact Assessment in respect of the Council Tax Reduction Scheme at Annex C of the report be noted;

(4)      the Council be recommended to approve an increase in the Long-term Empty Homes Premium on dwellings that have been left empty for 10 years or more, from 200% to 300%, from 1 April 2023; and

(5)      the Council be recommended to approve the relevant Council Tax Base for Sefton Council and each Parish Area for 2023/24 as set out in Annex A of the report.

Reasons for the Decision:

Council Tax Reduction Scheme

Each financial year, the Council must consider whether to revise or replace its local Council Tax Reduction Scheme. The Council must approve and adopt the 2023/24 Council Tax Reduction Scheme by 11 March 2023, as set out in the Council Tax Reduction Scheme (Amendment) (England) Regulations 2017.

The report provides an update on key aspects of the local Council Tax Reduction Scheme. An Equalities Impact Assessment has also been produced that details how the Council meets both its equalities duties and the Council’s principles set out for the scheme. After consideration of the factors outlined in the report, and in the Equalities Impact Assessment, it was proposed that the local Council Tax Reduction Scheme for 2023/24 remains unchanged for working age claimants.

Increasing Premium on dwellings left empty for 10 years or more

Increasing the long-term empty homes premium on dwellings left empty for 10 years or more is intended to encourage owners of these homes to bring them back into use. Any additional income raised from the premium will help support the provision of Council services.

Council Tax Base

In accordance with Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, as amended, the Council is required to set a tax base for both Sefton Council and for each Parish Area for 2023/24 before 31st January 2023.

Alternative Options Considered and Rejected:

Council Tax Reduction Scheme

The Council Tax Reduction Scheme was last revised in 2018/19 following a public consultation process. The Scheme continues to be monitored and reviewed on an annual basis to ensure that it remains fit for purpose by addressing the Council’s priorities to meets its equalities duties, minimise the impact on vulnerable residents whilst striking a balance with Council financial priorities. For these reasons, no alternative options have been considered for 2023/24.

Increasing Premium on dwellings left empty for 10 years or more

The Council could choose not to increase the long-term empty homes premium; however, this would not provide any additional incentive for owners of long-term empty homes to bring them back into use or any additional income to help meet budget pressures in 2023/24.

Council Tax Base

None.