Agenda item

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

·  Local Council Tax Support Scheme 2023/24 (including associated exceptional hardship policy);

·   Discretionary Council Tax Exemptions, Discounts and Premiums for 2023/24; and

·   Annual MRP Policy Statement for 2023/24.

RESOLVED that Cabinet -

a)  agrees that the LCTS scheme for 2023/24 remains the same as the current year, as set out as Appendix A 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 2023;

b)  agrees the Council Tax Exceptional Hardship Policy as set out in Appendix B;

c)   agrees the discretionary Council Tax exemptions, discounts and premiums for 2023/24 as set out in the appendices 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 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 2023; and

d)  recommends to Council that the Annual Minimum Revenue Provision (MRP) Policy Statement for 2023/24, as set out in Appendix F, be approved.

Cabinet considered a joint report of the Housing Portfolio Holder and the Corporate Finance & Governance Portfolio Holder (A.6), which enabled it to consider for onward recommendation to Full Council the following:

·      Local Council Tax Support Scheme (LCTS) 2023/24 (including associated exceptional hardship policy); 

·      Discretionary Council Tax Exemptions, Discounts and Premiums for 2023/24; and

·      Annual MRP Policy Statement for 2023/24.

It was reported that given the impact on residents from welfare reforms, including universal credit along with the on-going impact from COVID19 / cost of living challenges, it was proposed to continue with the principle of providing financial stability wherever possible to Tendring claimants. It was therefore proposed to keep the 2023/24 LCTS scheme the same as for 2022/23, which provided for a maximum discount of 80% for working age claimants.

Cabinet was 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 in 2022/23 and so would remain available to support eligible claimants. Additional financial support remained available to claimants via this scheme, which was supported by associated COVID 19 grant funding from the Government.

In respect of discretionary council tax discounts, exemptions and premiums (including discounts for young people leaving care), it was also not proposed to make any changes for 2023/24, with the same levels applying as in 2022/23.

Members were further informed that the Annual Minimum Revenue Provision Policy Statement had also been reviewed for 2023/24 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 22 November 2022, 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 late in the budget cycle.

Given the recommendation to continue with the existing LCTS scheme, it was not proposed to formally refer it for scrutiny to the Resources and Services Overview and Scrutiny Committee, but it would be considered by Full Council on 22 November 2022.

To enable the implementation of an LCTS Scheme in 2023/24 along with the required council tax discounts, exemptions and premiums and an MRP Policy Statement:-

It was moved by Councillor P B Honeywood, seconded by Councillor Bray and:-

RESOLVED that Cabinet -

a)  agrees that the LCTS scheme for 2023/24 remains the same as the current year, as set out as Appendix A 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 2023;

b)  agrees the Council Tax Exceptional Hardship Policy as set out in Appendix B;

c)   agrees the discretionary Council Tax exemptions, discounts and premiums for 2023/24 as set out in the appendices 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 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 2023; and

d)  recommends to Council that the Annual Minimum Revenue Provision (MRP) Policy Statement for 2023/24, as set out in Appendix F, be approved.