Purpose

The cabinet will be asked to consider and
agree the discounts and support available in respect of Business
Rates and Council Tax for the Year 2024/25.

Content

The Council Meeting
has given approval to the following in respect of the Council Tax
and Business rates Discounts and Exemptions:-
 

(1) That the CASC top-up scheme be continued for the
financial year 2024-25, enabling CASCs to achieve 100% relief from non-domestic rates, provided
they meet the qualifying criteria at Appendix 2.

(2) That charity relief remains limited to the 80%
mandatory relief for the financial year 2024-25.

(3) That rural rate relief continues to be limited
to 50% mandatory relief for the financial year 2024-25 and should
any village shops be established in the future then additional
discretionary relief should be awarded up to 100%.

 
(4)
That the 50% discount and qualifying criteria for not-for-profit
organisations be maintained for the financial year
2024-25.
 

(5) That the local scheme for large businesses which
are new to the Borough or those undergoing significant expansion in
the Borough be continued for 2024-25.

(6) That the continuation of a case-by-case approach
for business rates discounts where exceptional circumstances exist
be continued for 2024-25. It is unlikely that
exceptional circumstances relief would be awarded to an
organisation which was in receipt of support from the council,
either grant funded or commissioned.

(7) That the current rules for backdating or making
a variation to discretionary rate relief awards as described at
paras 3.10.4 and 3.10.5 will continue for 2024-25.

(8) That the council continues to no longer offer a
Council Tax discount in respect of unoccupied properties for
2024-25, except for class E & F dwellings
where 100% relief is awarded.
 
(9)
That the maximum Council Tax premium charges continue to be applied
in respect of class A, C & D dwellings (empty and unfurnished
properties) at the rates shown at para
4.1.8 for 2024-25.
 
(10)
That the timeframe for which a premium should be charged on
long-term empty properties, is reduced from two years to one year,
from 1 April 2024.
 
(11)
That a premium charge of 100% is applied on class B dwellings
(empty and furnished properties, which include second homes) from 1
April 2025.

(12) That any Council Tax
liability for care leavers up to the age of 25 be reduced to zero
for 2024-25.
 

(13) That Stockport’s Council Tax Support scheme is maintained for the
financial year 2024-25 as detailed at Appendix 5.

(14) That the Council Tax
discretionary fund is set at £0.385m for 2024-25, supporting
customers facing financial difficulty, with no alternative
means.  
 
(15)
That delegation is given to the Deputy Chief Executive in
consultation with the Cabinet Member for Finance and Resources to
review and adjust the Council Tax discretionary fund during 2024-25
capped at a total fund of £0.500m if required, to support the
council’s cost-of-living response.  

(16) That the council’s
discretionary support policy for help with rent and Council Tax
costs at Appendix 6 is endorsed
for 2024-25.
 
(17)
That delegation is given to the Deputy Chief Executive in
consultation with the Cabinet Member for Finance and Resources to
consider any subsequent government announcements that impact on
Business Rates and Council Tax reductions for 2024-25, and to
decide what changes should be made aligned to
legislation.
 
(18)
That approval be given to the setting of the Council’s
2024-25 Council Tax Taxbase at 98,396.6Band D equivalent
dwellings.