Issue details

Council Tax Base (including the Council Tax Reduction Scheme) and National Non-Domestic Rates

 

The Council Tax Base and the Council Tax Reduction Scheme were approved by Council 24 January 2013.  The Council at its meeting held on 28 February 2013 agreed a budget proposal for 2014/15 which requires a change to the Council Tax charges for vacant properties (unoccupied and substantially unfurnished). This report will seek approval to progress the Council Tax technical change for Council approval in 2014. The Council Tax Reduction Scheme has been operating since April 2013.  The report will review the scheme and consider any options for change and the resulting financial implications. 

The National Non-Domestic Rates  Return for 2014/15 has to be approved by Cabinet. This is a procedural issue that the Council has to complete and return to the Department of Communities and Local Government. The figures, based on known / expected levels of Council Tax and Non-domestic properties are used to determine estimates of income that the Council will receive in 2014/15.

Decision type: Key

Decision status: Recommendations Approved

Wards affected: (All Wards);

Notice of proposed decision first published: 30/08/2013

Financial: Yes;

Community Impact: Yes;

Decision due: 23 Jan 2014 by Council

Lead member: Peter Dowd MP peter.dowd.mp@parliament.uk

Lead director: Graham Bayliss

Department: Regulatory, Compliance and Corporate Services

Contact: Margaret Rawding, Chief Finance Officer Email: margaret.rawding@sefton.gov.uk Tel: 0151 934 4082.

Consultation process

Meetings

Direct communication – via letter

Stakeholder events including partnership meetings with landlords.

Members

Consultees

Head of Corporate Finance and ICT

Head of Corporate Legal Service

Police and Fire Authorities

Council tax owners outside the borough

Various stakeholders

Exempt Report?: No

Agenda items

List of background documents to be considered by decision maker

  • Reports on NNDR derived from the Northgate Council Tax system, and ad hoc reports provided by arvato Government Services. DCLG updates.