Issue - meetings

Report of the Chief Finance Officer

Further to Minute No. 86 of the Cabinet meeting held on 14 January 2016, the Council considered the report of the Chief Finance Officer which provided details of the feedback received on the recent consultation exercise regarding the proposed amendments to the Council Tax Reduction Scheme for 2016/17, the options for recommendation to the Council on the 2016/17 Council Tax Reduction Scheme and the updated Council Tax Base for 2016/17.

It was moved by Councillor Maher, seconded by Councillor Fairclough and

RESOLVED: That

(1)       the level of minimum liability for Council Tax Reduction be approved at 16%;

(2)       the Local Council Tax Reduction Scheme 2016/17 as set out in the report be approved; and

(3)       the relevant Council Tax Base for 2016/17 as set out in Annex B of the report be approved.

Report of the Chief Finance Officer

The Cabinet considered the report of the Chief Finance Officer which provided details of the feedback received on the recent consultation exercise regarding the proposed amendments to the Council Tax Reduction Scheme for 2016/17, the options for recommendation to the Council on the 2016/17 Council Tax Reduction Scheme and the updated Council Tax Base for 2016/17.

Decision Made: That

(1)       the responses received to the consultation on options to change the minimum contribution required under the Council Tax Reduction Scheme be noted;

(2)       the Council be recommended to approve the level of minimum liability for Council Tax Reduction at 16%;

(3)       the Council be recommended to approve the 2016/17 Local Council Tax Reduction Scheme as set out in the report;

(4)       the Chief Finance Officer in consultation with Cabinet Member (Regulatory, Compliance and Corporate Services), be granted delegated authority to consider any minor changes in legislation/guidance in relation to the 2016/17 Council Tax Reduction Scheme and that any significant changes in such legislation/guidance and any further recommendations be reported to Council on 28 January 2016;

(5)       the Chief Finance Officer be granted delegated authority to consider and implement minor textual changes to the Council Tax Reduction Scheme for 2016/17; and

(6)       the Council be recommended to approve the relevant Council Tax Base for 2016/17 as set out in Annex C of the report.

Reasons for Decision:

Local 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 2016/17 Council Tax Reduction scheme by 31 January 2016 to take effect from 1 April 2016.

Any decision to revise or replace the scheme would require compliance with statutory provisions in accordance with The Local Government Finance Act 2012 (Chapter 17), schedule 4.

The proposed revision to the Council Tax Reduction Scheme would assist in making the Council Tax more affordable and will help alleviate some of the financial difficulties being faced by our residents on very low incomes. In addition it would align the minimum weekly Council Tax payment with the amount that can be taken by way of regular deductions from certain benefits (for example Income Support or Job Seeker’s Allowance) which in turn will reduce the Council’s collection and recovery costs.  

Council Tax Base

In accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 1992, as amended, the Council is required to set a tax base for both Sefton Council and for each Parish Area for 2016/2017.

Alternative Options Considered and Rejected:

To have a more generous Local Council Tax Reduction Scheme other than those proposed in paragraph 6 of the report. This would result in reduced income to the Council and would require further budget savings against services in order to achieve a balanced budget.