Issue - meetings

To receive a report from the Director of Finance, Resources & Customer Services reviewing and seeking approval to changes in the local Council Tax Support Scheme for 2015/16, which the Council is required to produce under section 13A(1)(a) and Schedule 1A of the Local Government Finance Act 1992.

The report also recommends the 2015/16 council tax and business rate bases (Appendix D and E).

(Report No.154)

(Key Decision – Reference No.4016)

Members are asked to note that the NNDR 1 DCLG Business Rate Base Return (Appendix E) has been marked as “To Follow” pending completion, following receipt from Department of Communities & Local Government in January 15.

Councillor Stafford moved and Councillor Taylor seconded the report of the Director of Finance, Resources & Customer Services (No.154) reviewing and seeking approval to the local Council Tax Support Scheme for 2015/16, which the Council was required to produce under Section 13A (1) (a) and Schedule 1A of the Local Government Finance Act 1992.  In addition approval was being sought to the Council Tax and Business Rate Taxbases for 2015/16.

NOTED

1.      As part of the Government’s welfare reform programme, the Council had adopted (in January 2013) a local Council Tax Support Scheme and was now required, on an annual basis, to consider whether it wished to revise or replace its scheme.

2.      Having reviewed operation of the scheme and undertaken a programme of consultation (as detailed in sections 4 and 5 and Appendix C of the report) along with an Equalities Impact Assessment (as detailed in Appendix B of the report) no change had been recommended to the Council Tax Support Scheme for 2015/16, other than to include statutory regulation amendments and national uprating of social security benefit rates.

3.      The full Council Tax Support Scheme had been included as Appendix A to the report.

4.      In relation to the Business Rate Taxbase for 2015/16

a.      the business rates announcements within the Chancellors Autumn Statement affecting future business rates, as set out in section 5 of Appendix E (Business Rate Taxbase Return 2015/16).

b.      as a result of the benefits the announcements referred to in a. above were expected to provide for small and high street businesses it had been recommended that the Discretionary Rate Relief Policy should be amended to reflect the proposed changes.

5.      In response to a request for clarification from the Leader of the Opposition, the Cabinet Member for Finance confirmed that the consultation followed in relation to the Council Tax Support Scheme was felt to have complied with the Supreme Court judgement delivered in October 2014 around the required consultation process for Council Tax Support Schemes.

The recommendations in the report were then put to the vote and agreed as follows

AGREED

(1)       The Local Council Tax Support Scheme for 2015/16 (as detailed in Appendix A to the report).

(2)     Pursuant to the report and in accordance with the Local Authorities (Calculation of the Tax Base) (England) Regulations 2012, the amount calculated by the London Borough of Enfield as its Council Tax Base for 2015/16 shall be 91,714 Band D equivalents (as detailed in Appendix D of the report).

(3)     The Department for Communities and Local Government NNDR1 business rate base return for 2015/16 (as detailed in Appendix E of the report).

(4)     The amendment to the discretionary rate relief scheme as set out in 2.2 of Appendix E to the report. 

(5)     The extension of the business rate transitional scheme as detailed in 2.3 of Appendix E to the report.

In accordance with requirements introduced in February 2014, under the Standing Order Regulations 2014, a recorded vote was taken in relation to decisions (1)  ...  view the full minutes text for item 122

To receive a report from the Director of Finance, Resources & Customer Services reviewing and seeking approval to changes in the local Council Tax Support Scheme for 2014/15, which the Council is required to produce under section 13A(1)(a) and Schedule 1A of the Local Government Finance Act 1992.

The report also recommends the 2014/15 council tax and business rate bases (Appendix D and E) and the council tax technical change (Appendix F).

(Report No.142A)

(Key Decision – Reference No.3832, 3833 & 3834 combined)

Members are asked to note that:

(a)       Cabinet (11 December 2013) considered and approved the local Council Tax Support Scheme for recommendation on to Council.

(b)       The NNDR 1 DCLG Business Rate Base Return (Appendix E) has been marked as “To Follow”, pending completion following receipt from DCLG on 17 January 14.

Councillor Stafford moved and Councillor Taylor seconded the report of the Director of Finance, Resources & Customer Services (No.142A) presenting the local Council Tax Support Scheme, Council Tax and Business Rate bases  and Council Tax technical change for 2014/15.

NOTED

1.      As part of the Government’s welfare reform programme, the Council had adopted (in January 2013) a local Council Tax Support Scheme and was now required, on an annual basis, to consider whether it wished to revise or replace its scheme.

2.      Having reviewed operation of the scheme and undertaken a programme of consultation (as detailed in sections 4 and 5 and Appendix C of the report) along with an Equalities Impact Assessment (as detailed in Appendix B of the report) a revised scheme for 2014/15 had been developed, considered and recommended by Cabinet (11 December 2013) to Council for adoption.

3.      The full Council Tax Support Scheme had been detailed in Appendix A to the report, with the main revisions relating to exemptions being applied:

a.      for working age recipients of Council Tax Support who also receive Carers Allowance, the support component of Employment Support Allowance or higher rate Disability Living Allowance (or Personal Independence Payments);

b.      for working age foster carers recruited, trained and supported by Enfield Council in receipt of Council Tax Support;

4.      The changes to the report detailed on the amendment sheet tabled at the meeting.

5.      The following concerns identified by the Opposition Group in respect of the support being made available for local businesses relating to business rates, in terms of:

a.      the limited focus of the Business Rate Hardship Relief Scheme pilot in Edmonton Green ward as opposed to other extended areas of the borough;

b.      the need for a review of the criteria applied to the Hardship Relief Scheme and use of other relief options available to support small businesses, given their importance to the local economy;

In view of the concerns highlighted, Councillor Rye moved and Councillor Prescott seconded that an additional recommendation be considered as part of the Business Rate Base setting process requesting that Cabinet bring a further report to either full Council or Overview & Scrutiny Committee on the wider development of initiatives relating to local business rates.  In moving the additional recommendation it was noted that the deadline for approval and submission of the NNDR Business Rate (Form 1) return was 31 January 14.  Councillor Stafford advised that he would be willing to support the proposal but felt it was important to note that whilst utilising Government subsidies there was also a need to recognise the constraints on the Council as a result of the limited funding available.  The inclusion of the additional recommendation was therefore agreed without a vote.

Following a period of further debate the recommendations in the report (as amended) were agreed, without a vote.

AGREED

(1)     The Local Council Tax Support Scheme for 2014/15 with the following amendments:

(a)       That working age recipients of Council Tax Support who also received Carers Allowance, the support  ...  view the full minutes text for item 103