Purpose

Consideration of the discounts and support
available in respect of Business Rates and Council Tax for the Year
2026/27

Content

The Cabinet has
considered proposed changes to the scheme of local discounts and
exemptions against liability for Business Rates and Council Tax and
has agreed:-
 
(1) That the
discretionary reliefs outlined in the Business Rates Discretionary
Relief Policy (Appendix 1) be retained for 2026–27. In
addition, the Policy will no longer include reference to Large
Investors, as such cases will now be considered under the
Exceptional Circumstances provision.
 
(2) That the amendment
to the Business Rates Discretionary Relief Policy at point 1.5
(Appendix 1) is endorsed, to ensure discretionary support is not
used to offset the impact of changes in national government
policy.
 
(3) That the council
continues with its existing empty property discount and premium
scheme as shown in the table at 4.2.1 for 2026-27.
 
(4) That exceptions to
both the long-term empty property premium and the second home
premium be limited to those required by legislation, as outlined in
sections 4.3.2 and 4.3.3, and applied in accordance with published
statutory guidance.
 
(6) That the Council
Tax Empty Homes Policy (Appendix 2), which sets out
Stockport’s approach to charging Council Tax on unoccupied
properties within the borough is approved.
 
(7) That any Council
Tax liability for care leavers up to the age of 25 continues to be
reduced to zero for 2026-27.
 
(8) That
Stockport’s Council Tax Support scheme is maintained for
2026-27 as detailed at Appendix 3.
 
(9) That the Council
Tax discretionary fund is set at £0.1m for 2026-27,
supporting customers facing financial difficulty, with no
alternative means. 
 
(10) That delegation
is given to the Director of Finance in consultation with the
Cabinet Member for Finance and Resources to review and adjust the
fund during 2026-27, capped at a total of £0.15m if required,
to support the council’s ongoing cost-of-living response.
 
(11) That delegation
is given to the Director of Finance (Section 151 Officer) 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 2026-27, and to
decide what changes should be made aligned to legislation.

Alternative options considered

None.