RESOLVED that Cabinet –
(a) agrees that the LCTS scheme for 2021/22 remains the same as the current year,
(b) agrees the Council Tax Exceptional Hardship Policy, as set out in Appendix B to the Joint Report;
(c) requests Officers to undertake the necessary work to develop a council tax discount policy for young people leaving care, for consideration alongside the budget for 2021/22;
(d) agrees that the discretionary Council Tax exemptions and discounts remain unchanged in 2021/22;and
(e) agrees the Annual Minimum Revenue Provision (MRP) Policy Statement for 2021/22.
RECOMMENDED TO COUNCIL that -
(i) the Local Council Tax Support Scheme 2021/22 (LCTS), as set out as Appendix A to the Joint Report, be approved with the maximum LCTS award being 80% for working age claimants;
(ii) the Assistant Director (Finance and IT), in consultation with the Housing Portfolio Holder, be authorised to undertake the necessary steps to implement the LCTS scheme from 1 April 2021;
(iii) the locally determined council tax discounts, as set out in Appendix C to the Joint Report, be approved;
(iv) 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 and discounts from 1 April 2021;
(iv) it is agreed, in principle, to levy the maximum allowable council tax premiums from 1 April 2022 and that Officers be requested to write to the relevant property owners advising them of the Council’s intentions; and
(v) the Annual Minimum Revenue Provision (MRP) Policy Statement for 2021/22, as set out in Appendix D to the Joint Report, be approved.