Issue - meetings

Report of the Executive Director of Corporate Resources and Customer Services

Further to Minute No. 107 of the meeting of the Cabinet of 4 January 2024, the Council considered the report of the Executive Director of Corporate Resources and Customer Services providing details of the review of the local Council Tax Reduction Scheme for the current year 2023/24, and proposing that there was a change made to the scheme with effect from 1April 2024 for working-age households, in employment, in receipt of Universal Credit.

The report also proposed the introduction of new discretionary council tax premiums on ‘dwellings left empty for 1 year or more’ from 1 April 2024 and on ‘dwellings occupied periodically’ (second homes) from 1 April 2025.

A summary was provided of the feedback received on recent consultations undertaken on changes to the Council Tax Reduction Scheme and on the proposals to introduce new discretionary council tax premiums along with the associated equality impact assessments.

The report also provided an updated Council Tax Base for Sefton Council and each Parish area for 2024/25.

The following Annexes were attached to the report:

·       Annex A: Council Tax Base Report 2024/25.

·       Annex B: Proposed changes to the Council Tax Reduction Scheme for 2024/25, including consultation summary and equalities impact assessment.

·       Annex C: Proposed introduction of new council tax premiums on ‘dwellings left empty for 1 year or more’ and on ‘dwellings occupied periodically’, including consultation summary and equalities impact assessment.

RESOLVED:

That the report be noted.

(1)         the content of the review of the Council Tax Reduction Scheme for the current year, 2023/24 be noted;

(2)         the outcome of a public consultation exercise be noted and a change to the Council Tax Reduction Scheme for working-age households, in employment and in receipt of Universal Credit with effect from 1 April 2024, be approved;

(3)         the introduction of a 100% council tax premium on dwellings left empty for 1 year or more from 1 April 2024 be approved;

(4)         the introduction of a 100% council tax premium on dwellings occupied periodically from 1 April 2025 be approved; and

(5)         the relevant Council Tax Base for Sefton Council and each Parish Area for 2024/25, as set out in Annex A of the report, be approved;

Report of the Executive Director of Corporate Resources and Customer Services

Further to Minute No. 107of the meeting of the Cabinet held on 4 January 2024 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 the current year, 2023/24; recommending to Cabinet that a change be made to the scheme with effect from 1st April 2024 for working-age households, in employment, in receipt of Universal Credit; that proposed the introduction of new discretionary council tax premiums on ‘dwellings left empty for 1 year or more’ from 1 April 2024 and on ‘dwellings occupied periodically’ (second homes) from 1 April 2025; that provided feedback received on recent consultations undertaken on changes to the Council Tax Reduction Scheme and on the proposals to introduce new discretionary council tax premiums along with the associated equality impact assessments; and that provided an updated Council Tax Base for Sefton Council and each Parish area for 2024/25.

Annex A to the report detailed the Council Tax Base for 2024/25; Annex B detailed changes to the Council Tax Reduction Scheme for 2024/25, including consultation summary and equalities impact assessment; whilst Annex C detailed the proposed introduction of new council tax premiums on ‘dwellings left empty for 1 year or more’ and on ‘dwellings occupied periodically’, including consultation summary and equalities impact assessment.

The Committee was advised that the Cabinet, at its meeting held on 4 January 2024 resolved (Minute No. 107) that:

(1)      the content of the review of the Council Tax Reduction Scheme for the current financial year, 2023/24 be noted;

(2)      the outcome of the public consultation exercise be noted and the  Council be recommended to approve that a change be made to the Council Tax Reduction Scheme for working-age households, in employment, also in receipt of Universal Credit with effect from 1 April 2024;

(3)      Council be recommended to approve the introduction of a 100% council tax premium on dwellings left empty for 1 year or more from 1 April 2024;

(4)      Council be recommended to approve the introduction of a 100% council tax premium on dwellings occupied periodically from 1 April 2025; and

(5)      the Council be recommended to approve the relevant Council Tax Base for Sefton Council and each Parish Area for 2024/25 as set out in Annex A of the report.

The report required approval by Council at its meeting to be held on 18 January 2024.

Members of the Committee asked questions/commented on the following issues:

·       Had investigations taken place to find out how other local authorities addressed the problem of empty homes and their re-occupation

·       What could be done to address the problem of properties remaining vacant due to litigation issues that spanned many years and left homes vacant, to the detriment of local residential amenity

·       Did properties that were the subject of probate still incur the council tax premium or were exemptions in place? 

·       Reference was made to the Sefton Council Empty Homes Plan 2019 – 2024

·       Were  ...  view the full minutes text for item 31

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 providing details of the review of the local Council Tax Reduction Scheme for the current year 2023/24, and proposing that there was a change made to the scheme with effect from 1April 2024 for working-age households, in employment, in receipt of Universal Credit.

The report also proposed the introduction of  new discretionary council tax premiums on ‘dwellings left empty for 1 year or more’ from 1 April 2024 and on ‘dwellings occupied periodically’ (second homes) from 1 April 2025.

A summary was provided of the feedback received on recent consultations undertaken on changes to the Council Tax Reduction Scheme and on the proposals to introduce new discretionary council tax premiums along with the associated equality impact assessments.

The report also provided an updated Council Tax Base for Sefton Council and each Parish area for 2024/25.

The following Annexes were attached to the report:

·       Annex A: Council Tax Base Report 2024/25.

·       Annex B: Proposed changes to the Council Tax Reduction Scheme for 2024/25, including consultation summary and equalities impact assessment.

·       Annex C: Proposed introduction of new council tax premiums on ‘dwellings left empty for 1 year or more’ and on ‘dwellings occupied periodically’, including consultation summary and equalities impact assessment.

Decisions Made:

That

(1)      the content of the review of the Council Tax Reduction Scheme for the current year, 2023/24, be noted;

Council

(2)      the Council be recommended to note the content of the review of the Council Tax Reduction Scheme for the current year, 2023/24;

(3)      the Council be recommended to note the outcome of a public consultation exercise and approve a change to the Council Tax Reduction Scheme for working-age households, in employment and in receipt of Universal Credit with effect from 1April 2024;

(4)      the Council be recommended to approve the introduction of a 100% council tax premium on dwellings left empty for 1 year or more from 1 April 2024;

(5)      the Council be recommended to approve the introduction of a 100% council tax premium on dwellings occupied periodically from 1 April 2025; and

(6)      the Council be recommended to approve the relevant Council Tax Base for Sefton Council and each Parish Area for 2024/25, as set out in Annex A of the report.

Reasons for the Decisions:

Council Tax Reduction Scheme

Each financial year, the Council had to consider whether to revise or replace its local Council Tax Reduction Scheme. The Council was required to approve and adopt the 2024/25 Council Tax Reduction Scheme by 11 March 2024, as set out in the Council Tax Reduction Scheme (Amendment) (England) Regulations 2017.

The report provided an update on key aspects of the local Council Tax Reduction Scheme for the current year, and also provided details of a public consultation exercise that had recently been undertaken to seek views on making a change to the scheme affecting working-age households, in employment, and also in receipt of Universal Credit. After consideration of  ...  view the full minutes text for item 107