Decision Maker: Cabinet

Outcome: For Determination

Is Key Decision?: Yes

Is Callable In?: Yes

Date of Decision: December 9, 2025

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.