Issue - meetings

This report provides Cabinet with an update on the current position of the changes to Council Tax Exemptions approved in November 2012 and to consider what, if any, changes should be made for 2014/15 including council tax support.

Resolved:  That Cabinet agree to:

i)          Apply 100% liability in respect of Class C properties, from the current 50% liability.

ii)        Approve that any additional income from the technical changes to council tax be reserved in the first place to cover potential increases in benefits expenditure, with further consideration at time of budget setting.

iii)    Leave the level of council tax support as at present. 

Reasons:     i)     To increase the amount of council tax liability in   respect of council tax exemptions in 2014/15.

ii)        To ensure cost pressures related to council tax benefits are managed, and to consider any additional income against the Councils overall financial position.

iii)              To set the level of council tax support for 2014/15.

Consideration was given to a report which provided Cabinet with an update on the current position in relation to changes to Council Tax Exemptions approved in November 2012. Details of the changes previously approved by Cabinet were reported together with an estimate of the potential outturn position on the following four key tax exemptions:

·        Empty and Unfurnished (Class C)

·        Structural Repairs (Class A)

·        Second Homes

·        Longer Term Empty (2yrs +)

The Cabinet Member reported the following amendment to the report:

·        Amend Para 17 - Option i) to read ‘and in particular to amend class C  to 100% liability, noting the potential increase in income of £267,000’.

Consideration was then given to the following options:

i)             Did the Council wish to change the exemptions applied, and in particular to amend class C to100% liability, noting the potential increase in income of £267,000?

ii)            Subject to the above point, if there is additional income, how did the Council wish to use this, recognising that the financial pressures facing the Council are very significant and that the current financial plans assume that growth from benefits expenditure would be met from increased council tax yield?

iii)           Did the council wish to amend the level of Council Tax Support for 2014/15?

Following further discussion it was

Resolved:  That Cabinet agree to:

i)          Apply 100% liability in respect of Class C properties, from the current 50% liability.

ii)        Approve that any additional income from the technical changes to council tax be reserved in the first place to cover potential increases in benefits expenditure, with further consideration at time of budget setting.

iii)    Leave the level of council tax support as at present.  ^1.

Reasons:     i)     To increase the amount of council tax liability in   respect of council tax exemptions in 2014/15.

ii)        To ensure cost pressures related to council tax benefits are managed, and to consider any additional income against the Councils overall financial position.

iii)              To set the level of council tax support for 2014/15.