Decision details

Further to Minute No. 27 of the meeting held on 19 July 2012, the Cabinet considered the report of the Head of Corporate Finance and ICT which outlined the results of the consultation relating to the Council Tax Reduction Scheme including the Equality Analysis Report, and the results of consultation relating to the removal of Council Tax discounts and exemptions for unoccupied properties, together with an update on Government changes to proposed legislation, including the Equality Analysis Report.

The report also set out a proposed Council Tax Reduction Scheme and a range of Council Tax discounts and exemption changes; provided an update on the latest Government announcement regarding transitional funding being made available to Local Authorities for the Council Tax Reduction scheme, together with the impact of the proposed grant on Sefton Council; and identified ways in which the Council proposes to help those most financially affected by the change through a hardship fund in order to meet its objective of protecting the most vulnerable residents of Sefton.

The report contained the following annexes:

Annex A:        Council Tax Reduction Scheme options – with financial implications

Annex B:        Council Tax Technical changes with financial implications

Annex C:        Consultation and Engagement relating to the Council Tax Reduction Scheme and Council Tax Technical Changes

Annex D:        Equality Analysis Report – Council Tax Reduction Scheme

Annex E:        Equality Analysis Report – Council Tax Technical changes relating to discount and exemptions for vacant unoccupied properties

Annex F:         Local Council Tax Reduction Scheme

Decision Taken:

1.                 That the Council be recommended that

(i)         the proposed Council Tax Reduction Scheme for 2013/14 summarised in paragraph 14 and set out in Annex F to the report, be approved and adopted to take effect from 1 April 2013;

(ii)        the changes to discounts and exemptions for empty and unoccupied properties be approved to  take effect from 1 April 2013 in order to minimise the impact for non-pensioner claimants, as summarised in paragraph 14, and set out in Annex B of the report;

(iii)       the introduction of an empty homes premium to take effect from 1 April 2013, as summarised in paragraph 14, and set out in Annex B of the report; be approved;

            (iv)       the Government transitional grant be not accepted.

2.         The consideration of any minor changes in legislation/guidance in relation to the Council Tax Reduction Scheme and Council Tax Reduction Technical Changes be delegated to the Head of Corporate Finance & ICT in consultation with the Leader of the Council, and that any significant changes in such legislation/guidance and any further recommendations be reported to the Cabinet meeting on 17 January 2013; and

3.         The consideration and implementation of any minor textual changes to the Council Tax Reduction Scheme be delegated to the Head of Corporate Finance & ICT;

Reasons for Decisions:

The Government is abolishing the current national Council Tax Benefit Scheme and requires the Council to formally have in place a Local Council Tax Reduction Scheme by 31 January 2013, to take effect from 1 April 2013.  The Government is giving Councils greater flexibility over discounts and exemptions to be applied locally from 1 April 2013, to help towards mitigating the impact on working age claimants.

Alternative Options Considered and Rejected:

The Default Scheme and the Government Transitional Grant are detailed within paragraph 2 and Annex A of the report.