Issue - meetings
Council Tax 13A Policy
Meeting: 20/07/2020 - Cabinet (Item 9)
9 Council Tax 13A Policy PDF 90 KB
This report seeks to provide background on the Council’s policy of the use and exercise of its discretion under section 13A(1)(c) of the Local Government Finance Act 1992 and details of a new discretionary relief policy under the same act.
Additional documents:
- 09a. Appendix 1 - Council Tax Discretionary Reduction Policy, item 9 PDF 80 KB
- 09a(i). Appendix 1(a) - Council Tax Reduction - Valuation Tribunal Appeal Hearing, item 9 PDF 270 KB
Decision:
Cabinet RESOLVED to:
(1) approve the proposed discretionary reduction Policy pursuant to section 13A(1)(c) of the Local Government Act 1992 as set out in Appendix A of the report.
(2) note that the proposed Policy pursuant to section 13A(1)(c) of the Local Government Act 1992 linked to council support for vulnerable residents alongside other support mechanisms such as Discretionary Housing Payments (DHP) and Local Welfare Assistance (LWA).
(3) delegate authority to the Strategic Director, Customer and Digital Services in consultation with the Director of Finance in respect of decisions on individual applications for reducing Council Tax payable pursuant to the proposed policy under section 13A(1)(c) of the Local Government Finance Act 1992. as set out in Appendix A of the report.
Minutes:
Councillor Eleanor Southwood (Lead Member for Housing and Welfare Reform) and Councillor Margaret McLennan (Deputy Leader and Lead Member for Resources) introduced the report, which sought approval for the introduction of a Policy to formalise the authority’s usage of Section 13A(1)(c) of the Local Government Finance Act 1992. Cabinet were made aware that the authority had recently discharged this function in the distribution of the funding provided by the government for use as a council tax support scheme during the COVID-19 pandemic.
In addition, it was note that the Policy would permit the authority the discretion to apply exemptions in council tax by class, for example to care leavers.
It was RESOLVED that Cabinet:
(1) approves the proposed discretionary reduction Policy pursuant to section 13A(1)(c) of the Local Government Act 1992 as set out in appendix A of the report.
(2) notes that the proposed Policy pursuant to section 13A(1)(c) of the Local Government Act 1992 linked to council support for vulnerable residents alongside other support mechanisms such as Discretionary Housing Payments (DHP) and Local Welfare Assistance (LWA).
(3) delegates authority to the Strategic Director, Customer and Digital Services in consultation with the Director of Finance in respect of decisions on individual applications for reducing Council Tax payable pursuant to the proposed policy under section 13A(1)(c) of the Local Government Finance Act 1992 as set out in Appendix A of the report.