Agenda item

Council Tax and Council Tax Support Scheme for 2018/19 and Business Rate Base 2018/19

To receive a report from the Executive Director of Finance, Resources & Customer Services reviewing and seeking approval to changes in the local Council Tax Support Scheme for 2018/19, which the Council is required to produce under section 13A(1)(a) and meeting 1A of the Local Government Finance Act 1992.

 

The report also recommends the 2018/19 council tax and business rate bases.                                                                                (Report No.137)

(Key Decision – Reference Number: 4588)

 

The NNDR 1 DCLG Business Rate Base Return (Appendix E) has been marked as “To Follow”.

 

Please note that this report is to be considered by Cabinet on Wednesday 24 January 2018.  The Cabinet decision will be reported to Council on the update sheet tabled at the meeting. 

Minutes:

Councillor Lemonides proposed and Councillor Taylor seconded the report of the Executive Director Finance, Resources and Customer Services reviewing and seeking approval to changes in the local Council Tax Support Scheme for 2018/19 and recommending the 2018/19 council tax and business rate bases (Report No:  137)

 

NOTED

 

1.               The report had been considered and agreed for recommendation on to Council by Cabinet at their meeting on 24 January 2018.

 

2.               The report was mainly technical.  There were no significant increases over 17/18 proposed.  The Council intended to keep the minimum contribution and protect the existing groups, adding an additional category to cover care leavers under 25 and introducing an income threshold for those on universal credit.  On the whole it would be a simpler scheme.    

 

3.               Since 2017/18 the estimated Council tax income for 2018/19 had increased by a sum equivalent to 962 band D properties - £1.4m, a higher than average increase in income. This included the Mayor of London precepts. 

 

4.               The introduction of the London business rate pool would give a share to the Council of 64% of the estimated business rate income for 2018/19.  This is an increase on the current figure of 30%. 

 

5.               This report also recommended amendments to Enfield’s discretionary rate relief policy to ensure that the Government funded reductions for small businesses, pubs and those businesses facing the steepest increases in their business rates bills are maximised.  During 2017/18 this relief was worth over £1m. 

 

6.               Councillor Laban felt that receiving only 45 responses to the consultation on the scheme was not enough.  More should be done. 

 

Following the debate the recommendations in the report were put to the vote and agreed:   

 

AGREED

 

1.               The Local Council Tax Support Scheme for 2018/19 to provide financial support for households on low incomes in paying their Council Tax taking into account the consultation responses (Appendix C) and the Equality Impact Assessment (Appendix B).

 

For the 2018/19 scheme:                                                                                   

 

·       The minimum contribution for working age households not in a protected group will be maintained  at 26.5%.

·       The maximum earned income for Universal Credit claimants to receive council tax support will be £1264.99 net per month for 2018/19 (This taper was decided as no one is currently entitled to Council Tax Support where their income is more than £1264.99 per month)

·       Care leavers up to the age of 25 will be added to the existing protected groups

·       Administrative changes set out in paragraph 6.3 be incorporated into the scheme to improve service delivery

 

2.               Pursuant to this report (see Appendix D for full detail) 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 2018/19 shall be 96,005 Band D equivalents.

 

3.               To approve the Department for Communities and Local Government NNDR1 Business Rate base return for 2018/19 (Appendix E). 

 

4.               To approve the amendment to the discretionary rate relief scheme as set out at 2.2 of Appendix E.

 

5.               To delegate authority to the Executive Director of Finance, Resources and Customer Services, in liaison with the Cabinet Member for Finance and Efficiency, to agree minor amendments to the 2017-19 scheme and to agree the 2019-21 scheme at the appropriate time. 

 

In accordance with the requirements introduced in February 2014, under the Standing Order Regulations 2014, a recorded vote was taken in relation to decisions 1-5 above, given their relevance to the budget setting process, with the result as follows:

 

For 43

 

Councillor Abdul Abdullahi

Councillor Daniel Anderson

Councillor Dinah Barry

Councillor Chris Bond

Councillor Yasemin Brett

Councillor Nesil Caliskan

Councillor Alev Cazimoglu

Councillor Lee Chamberlain

Councillor Katherine Chibah

Councillor Lee David-Sanders

Councillor Dogan Delman

Councillor Nick Dines

Councillor Sarah Doyle

Councillor Christiana During

Councillor Pat Ekechi

Councillor Elif Erbil

Councillor Nesimi Erbil

Councillor Ergun Eren

Councillor Peter Fallart

Councillor Krystle Fonyonga

Councillor Achilleas Georgiou

Councillor Ahmet Hasan

Councillor Elaine Hayward

Councillor Doris Jiagge

Councillor Nneka Keazor

Councillor Adeline Kepez

Councillor Joanne Laban

Councillor Bernadette Lappage

Councillor Dino Lemonides

Councillor Derek Levy

Councillor Mary Maguire

Councillor Terence Neville

Councillor Ayfer Orhan

Councillor Ahmet Oykener

Councillor Daniel Pearce

Councillor Vicki Pite

Councillor Michael Rye

Councillor George Savva

Councillor Toby Simon

Councillor Alan Sitkin

Councillor Edward Smith

Councillor Claire Stewart

Councillor Doug Taylor

Councillor Glynis Vince

 

Against: 0

 

Abstentions: 0

Supporting documents: