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 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 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.