66 Council Tax Reduction Scheme 2017/18 and Council Tax Base 2017/18 PDF 167 KB
Report of the Head of Corporate Resources
Additional documents:
Minutes:
Further to Minute No 74 of the Cabinet meeting held on 12 January 2017, the Council considered the report of the Head of Corporate Resources which provided details of the annual review of the Council Tax Reduction Scheme that had been undertaken together with the updated Council Tax Base for both Sefton Council and for each Parish Area for 2017/18.
It was move by Councillor Maher, seconded by Councillor Fairclough and
RESOLVED: That
(1) approval be given to the continuation of the existing Local Council Tax Reduction Scheme for 2017/18; and
(2) the Council Tax Base for 2017/18 be approved as set out in Annex A of the report.
74 Council Tax Reduction Scheme 2017/18 and Council Tax Base 2017/18 PDF 167 KB
Report of the Head of Corporate Resources
Additional documents:
Minutes:
The Cabinet considered the report of the Head of Corporate Resources which provided details of the annual review of the Council Tax Reduction Scheme that had been undertaken together with the updated Council Tax Base for both Sefton Council and for each Parish Area for 2017/18.
The Cabinet Member – Regulation, Compliance and Corporate Services commended the work undertaken by Officers to produce the proposals set out in the report, which would ensure that no changes are made to the existing Local Council Tax Reduction Scheme for working age claimants, and thereby help the most vulnerable people in the Borough.
Decision Made: That
(1) the contents of the Council Tax Reduction Scheme 2016/17 review be noted;
(2) the Council be recommended to make no changes to the existing Local Council Tax Reduction Scheme for 2017/18 for working age claimants;
(3) the Head of Corporate Resources be granted delegated to implement any minor textual changes to the Council Tax Reduction Scheme for 2017/18; and
(4) the Council be recommended to approve the Council Tax Base for 2017/18 as set out in Annex A of the report.
Reasons for 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 2017/18 Council Tax Reduction Scheme by the 31January 2017 to take effect from 1 April 2017.
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 report comments on the impact of various changes made to the scheme for the current year 2016/17 together with the impact of the Government Welfare Reform changes. After consideration of the factors outlined in the report it is proposed that the Local Council Tax Reduction Scheme for 2017/18 remains unchanged for working age claimants.
Council Tax Base
In accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 1992, as amended, the Council was required to set a tax base for both Sefton Council and for each Parish Area for 2017/2018.
Alternative Options Considered and Rejected:
The Council revised its local Council Tax Reduction Scheme in 2016/17 following an extensive consultation process. Any change for the 2017/18 scheme would require financial modelling against potential impacts from the welfare reforms that are due to be introduced. Final details of the welfare reforms have yet to be agreed and disclosed by Department for Work and Pensions. As a result no alternative options for change have been considered for 2017/18.