Issue - meetings

To consider a report by the Head of Customer Services.

  Adopted the Council Tax Discretionary Relief Policy with effect from 1st April 2013, and authorised the Head of Customer Services authorised to determine claims under the Policy; adopted the Council Tax Reduction Schemes (Detection of Fraud Enforcement) (England) Regulations 2013 to allow for the investigation, prosecution and recovery of alleged Council Tax Support fraud and authorised the Head of Customer Services to investigate fraud and implement these regulations; agreed to amend the Council Tax Local Class C discounts scheme to provide for a renewal application to require at least 6 weeks occupation before new Class C discount can be awarded and agreed that the Council’s Scheme of Delegation be varied to reflect the above.

Further to Minute Nos. 76 and 77 and by way of a report by the Head of Customer Services (a copy of which is appended in the Minute Book) the Cabinet were acquainted with further changes to legislation resulting in the need to consider amendments to the schemes for Council Tax Support and Council Tax exemption arrangements.  Particular attention was drawn to the need to introduce a Council Tax Discretionary Rate Relief Policy, amend the Council’s fraud arrangements and the Council Tax technical reforms by 1st April 2013.

The document has been discussed by the Overview and Scrutiny Panel (Economic Well-Being) arising from which some concern had been expressed over the 6 weeks occupation period for renewal applications for Class C discount. Executive Councillors were of the opinion that there was no evidence to support an increase to 3 months. Mention was made of the reoccupation rules for other discounts all of which had been set at 6 weeks. Having stressed the need to encourage empty properties back into use as quickly as possible, the Cabinet

RESOLVED

  (a)  that with effect from 1st April 2013, the Council Tax Discretionary Relief Policy be adopted and the Head of Customer Services authorised to determine claims under the Policy;

  (b)  that the Council Tax Reduction Schemes (Detection of Fraud Enforcement) (England) Regulations 2013 be adopted to allow for the investigation, prosecution and recovery of alleged Council Tax Support fraud and the Head of Customer Services authorised to investigate fraud and implement these regulations;

  (c)  that the Council Tax Local Class C discounts scheme be amended to provide for a renewal application to require at least 6 weeks occupation before new Class C discount can be awarded; and

  (d)  that the Council’s Scheme of Delegation be varied to reflect the above.

To consider a report by the Head of Customer Services.

(Members of the Overview and Scrutiny Panel Social Well-Being) have been invited to attend for the discussion on this Item).

With the assistance of a report by the Head of Customer Services (a copy of which is appended in the Minute Book) the Panel was informed of the need to consider amendments to the Council Tax Support and Council Tax exemption arrangements. There was, specifically, a need to introduce a Council Tax Discretionary Relief Policy and make amendments to the Council’s fraud arrangements and to the Council Tax technical reforms.

In terms of the proposed Discretionary Relief Policy for Council Tax, which was now a legislative requirement, the Head of Customer Services explained that the cost of any applications granted under the scheme would need to be met in their entirety by the Council. In contrast, should she elect to use alternative powers to write-off Council Tax debts, the cost would be shared between the precepting authorities.

With regard to the terms of the Policy, it was suggested that a period should be specified in which the Council would notify taxpayers of its decisions. A period of 28 days was proposed and this was accepted by the Head of Customer Services. In response to a question regarding the appeals process for dissatisfied applicants, Members were informed that as this was a discretionary matter, there was no requirement for an independent statutory route of appeal. It would however, be possible to have a decision reviewed via the Council’s complaints process.

The Panel discussed the proposal to amend the Council Tax Local Class C discounts scheme. Having noted that under the draft scheme renewal applications for Class C discount would only be considered after an occupation period of six weeks, Members were of the opinion that three months might be a more appropriate timescale.

RESOLVED

that the Cabinet be recommended to

(a)  adopt the Council Tax Discretionary Relief Policy with effect from 1 April 2013 and authorise the Head of Customer Services to determine claims under the policy;

(b)  adopt the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013 to allow for the investigation, prosecution and recovery of alleged Council Tax Support fraud when these regulations become law and authorise the Head of Customer Services to investigate fraud and implement these regulations;

(c)  amend the Council Tax Local Class C discounts scheme to provide for a renewal application to require at least three months occupation before a new Class C discount is awarded; and

(d)  authorise the amendment of the Council’s Scheme of Delegation accordingly.