Agenda item

To enable Cabinet to consider and agree for recommending to Full Council the following:-

·      Local Council Tax Support Scheme  2022/23 (including associated exceptional hardship policy);

·      Discretionary Council Tax Exemptions, Discounts and Premiums for 2022/23; and

·      Annual Minimum Revenue Provision Policy Statement for 2022/23.

RESOLVED that Cabinet agrees that -

a)         the LCTS scheme for 2022/23 remains the same as the current year, as set out as Appendix A to item A.13 of the joint report of the Housing Portfolio Holder and Corporate Finance & Governance Portfolio Holder and recommends to full Council:

i)    that the LCTS set out as Appendix A be approved with the maximum LCTS award being 80% for working age claimants;

ii)   that subject to a)i) above, delegation be given to the Assistant Director Finance and IT in consultation with the Housing Portfolio Holder to undertake the necessary steps to implement the LCTS scheme from 1 April 2022;

b)         the Council Tax Exceptional Hardship Policy be as set out in Appendix B to the aforementioned joint report;

c)         the discretionary Council Tax exemptions, discounts and premiums for 2022/23 be as set out in the appendices to the aforesaid joint report and recommends to full Council:

i)       that the locally determined council tax discounts, as set out in Appendix C be approved;

ii)      that the council tax discount policy for young people leaving care, as set out in Appendix D, be approved;

iii)     that the discretionary council tax premiums, as set out in Appendix E, be approved;

iv)     that the Assistant Director (Finance and IT), in consultation with the Housing Portfolio Holder, be authorised to undertake the necessary steps to implement the council tax exemptions, discounts and premiums from 1 April 2022; and

d)         it further recommends to full Council that the Annual Minimum Revenue Provision (MRP) Policy Statement for 2022/23, as set out in Appendix F, be approved.

The Cabinet gave consideration to a joint report of the Housing Portfolio Holder and Corporate Finance & Governance Portfolio Holder (A.13) which sought its agreement for recommending to Full Council the following:

·      Local Council Tax Support Scheme 2022/23 (LCTS) (including associated exceptional hardship policy);

·      Discretionary Council Tax Exemptions, Discounts and Premiums for 2022/23; and

·      Annual MRP Policy Statement for 2022/23.

Cabinet was aware that this report outlined the proposed Local Council Tax Support (LCTS) scheme and council tax exemptions, discounts and premiums for 2022/23.

It was reported that given the impact on residents from welfare reforms, including universal credit, along with the on-going impact from COVID19, it was proposed to continue with the principle of providing financial stability wherever possible to Tendring claimants. It was therefore proposed to keep the 2022/23 LCTS scheme the same as for 2021/22, which provided for a maximum discount of 80% for working age claimants.

Members were informed that the associated exceptional hardship policy had also been subject to annual review and it was not proposed to make any changes from the scheme operating this year and so it would remain available to support eligible claimants. Additional financial support had been made available to claimants via this scheme, supported by associated COVID-19 grant funding from the Government.

Cabinet was advised that, in respect of discretionary council tax discounts and exemptions, it was proposed to continue with the same level of discounts set for 2021/22 with no changes therefore proposed for 2022/23.

Members were reminded that, following on from Full Council agreeing, in principle, to implement council tax premiums on empty properties from 1 April 2022, the maximum premiums allowable were now included in this report for Cabinet’s approval.

Cabinet recalled that a policy to enable council tax discounts to be awarded to young people leaving care had been agreed as part of the budget setting process for 2021/22. It had also been agreed to back date the support to 1 April 2020. It was proposed to continue to provide the same level of support in future years, with the unchanged policy for 2022/23 set out within the Portfolio Holders’ joint report and associated recommendations.

The Annual Minimum Revenue Provision Policy Statement had also been reviewed for 2022/23 with no changes proposed.

Cabinet was advised that if it was agreed that no changes were necessary to the proposed LCTS scheme, there would be no need for public consultation. However, if any amendments were proposed and approved at Full Council on 30 November 2021, then public consultation would be required before the final scheme could be agreed and adopted.  Consequently, if consultation was required, this Council would have to notify the precepting authorities that the final council tax base would be delayed and not available until later on in the budget cycle.

Cabinet was informed that given the recommendation to continue with the existing LCTS scheme, it was not proposed to formally refer it to the Resources and Services Overview and Scrutiny Committee, but it would be considered by Full Council at its scheduled meeting on 30 November 2021.

Having considered the proposals submitted by the Portfolio Holders and in order to enable these matters to be forwarded onto Full Council for final adoption:-

It was moved by Councillor P B Honeywood, seconded by Councillor G V Guglielmi and:-

RESOLVED that Cabinet agrees that -

a)         the LCTS scheme for 2022/23 remains the same as the current year, as set out as Appendix A to item A.13 of the joint report of the Housing Portfolio Holder and Corporate Finance & Governance Portfolio Holder and recommends to full Council:

i)    that the LCTS set out as Appendix A be approved with the maximum LCTS award being 80% for working age claimants;

ii)   that subject to a)i) above, delegation be given to the Assistant Director Finance and IT in consultation with the Housing Portfolio Holder to undertake the necessary steps to implement the LCTS scheme from 1 April 2022;

b)         the Council Tax Exceptional Hardship Policy be as set out in Appendix B to the aforementioned joint report;

c)         the discretionary Council Tax exemptions, discounts and premiums for 2022/23 be as set out in the appendices to the aforesaid joint report and recommends to full Council:

i)       that the locally determined council tax discounts, as set out in Appendix C be approved;

ii)      that the council tax discount policy for young people leaving care, as set out in Appendix D, be approved;

iii)     that the discretionary council tax premiums, as set out in Appendix E, be approved;

iv)     that the Assistant Director (Finance and IT), in consultation with the Housing Portfolio Holder, be authorised to undertake the necessary steps to implement the council tax exemptions, discounts and premiums from 1 April 2022; and

d)         it further recommends to full Council that the Annual Minimum Revenue Provision (MRP) Policy Statement for 2022/23, as set out in Appendix F, be approved.