Issue - meetings

Report of the Executive Director of Corporate Resources and Customer Services.

The Council considered the report of the Executive Director of Corporate Resources and Customer Services in relation to the review of the local Council Tax Reduction Scheme for 2020/21.  The report also provided details of an updated Council Tax Base for Sefton Council and each Parish area for 2021/22.

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

RESOLVED: That:

(1)              the contents of the review of the Council Tax Reduction Scheme for 2020/21, be noted;

(2)              no changes to the existing Scheme for 2021/22 for working age claimants, be approved; and

(3)              the relevant Council Tax Base for Sefton Council and each Parish Area as set out in Annex A to the report, be approved.

Report of the Executive Director of Corporate Resources and Customer Services

Further to Minute No. 81 of the meeting of the Cabinet held on 7 January 2020 the Committee considered the report of the Executive Director of Corporate Resources and Customer Services that provided details of the review of the local Council Tax Reduction Scheme for 2020/21,recommending that there was no change to the scheme for 2021/22 for working age claimants; together with an updated Council Tax Base for Sefton Council and each Parish area for 2021/22.

Regarding the Council Tax Reduction Scheme (CTRS) the report indicated that each financial year, the Council must consider whether to revise or replace its local CTRS; and that the Council must approve and adopt the 2021/22

CTRS by 11 March 2021, After consideration of the factors outlined in the report it was proposed that the local CTRS for 2021/22 remain unchanged for working

age claimants.

Regarding the Council Tax Base the report indicated that in accordance with Local Authorities (Calculation of Council Tax Base) (England)

Regulations 2012, as amended, the Council was required to set a tax base for both Sefton Council and each Parish Area for 2021/22 before 31January 2021.

The Council Tax Base Report 2021/22 was attached as Annex A to the report.

The Committee was advised that at its meeting held on 7 January 2021 the Cabinet had resolved (Minute No. 81) that:

RESOLVED:

That the report detailing the review of the local Council Tax Reduction Scheme for 2020/21, recommending that there was no change to the scheme for 2021/22 for working age claimants; together with an updated Council Tax Base for Sefton Council and each Parish area for 2021/22, together with the decision of Cabinet on this matter be noted. 

Report of the Executive Director of Corporate Resources and Customer Services

The Cabinet considered the report of the Executive Director of Corporate Resources and Customer Services in relation to the review of the local Council Tax Reduction Scheme for 2020/21.  The report also provided details of an updated Council Tax Base for Sefton Council and each Parish area for 2021/22.

Decision Made:      That:

(1)              the contents of the review of the Council Tax Reduction Scheme for 2020/21, be noted;

(2)              Council be recommended that there are no changes to the existing Scheme for 2021/22 for working age claimants; and

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

Reasons for the Decisions:

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 2021/22 Council Tax Reduction Scheme by 11 March 2021, 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. After consideration of the factors outlined later in the report it is proposed that the local Council Tax Reduction Scheme for 2021/22 remains unchanged for working age claimants

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 each Parish Area for 2021/22 before 31^st January 2021.

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 changes introduced then continue to address the Council’s priorities to minimise the impact on vulnerable residents, by striking a balance between dealing with Council priorities. Ongoing monitoring and evaluation assess the impact of those changes to ensure that they remain fit for purpose.  No alternative options have been considered for 2021/22.