Agenda item

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 component of Employment Support Allowance or higher rate Disability Living Allowance (or Personal Independence Payments) are exempted from the 19.5% reduction applied to all other working age claimants;

(b)      That working age foster carers recruited, trained and supported by Enfield Council in receipt of Council Tax Support are also exempted from the 19.5% reduction applied to all other working age claimants.

(2)     Pursuant to this 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 2014/15 shall be 88,868 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 2014/15 (as detailed in Appendix E of the report).

(4)     In accordance with the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012, the Council Tax technical change, as set out below and detailed in Appendix F of the report:

(a)       reduce the Council Tax discount for vacant dwellings undergoing major repair from 100% for up to one month to nil with effect from 1^st April 2014; and

(b)      reduce the Council Tax discount for empty and unfurnished dwellings from 100% for up to one month to nil with effect from 1^st April 2014.

(5)     As an additional recommendation moved at the meeting, that Cabinet bring a report to either full Council or Overview & Scrutiny Committee on the wider development of the initiatives relating to local business rates.