Council Tax 2022/23 - Tax Base, Discounts and Exemptions and Local Council Tax Reduction Scheme
Decision Maker: Policy and Resources Committee
Decision status: Recommendations approved
Is Key decision?: Yes
Is subject to call in?: Yes
Related issues regarding the proposed Council Tax Base for 2022/23 upon which the annual Council Tax levels will be set.
A. Resolved -
(1) That the figure of 95,172.39, as the Council Tax Base for 2022/23, be approved. An increase of 973.79 (1%) on last year’s Council Tax Base.
B. RECOMMENDED – To Council,
(2) The level and award of each local discount for 2022/23 be as follows:
Wirral Women’s & Children’s Aid
To continue to award Wirral Women & Children’s Aid 100% discount. This remains unchanged from 2021/22.
Care Leaver’s Discount
To award Care Leavers the requisite discount to reduce their Council Tax liability to zero until they are 25. This remains unchanged from 2021/22.
Empty Property Discounts
Discount category D = 0% Full charge on properties undergoing renovations.
Discount category C = 0% Full charge on empty properties from date they become unoccupied.
Both remain unchanged from 2021/22, Except for properties requiring adaptations to meet the need of a disabled person as described in Section 3.23
Empty Property Premium =
100% (200% Council Tax) for unfurnished properties empty for more than two years.
200% (300% Council Tax) for unfurnished properties empty more than five years.
300% (400% Council Tax) for unfurnished properties empty more than ten years.
All remain unchanged from 2021/22, except for properties requiring adaptations to meet the need of a disabled person as described in Section 3.23
Council Tax Discretionary Hardship Relief Scheme
The Council Tax Discretionary Hardship Relief Scheme, approved by Cabinet in October 2013, continues in its current format for 2022/23. The Scheme offers help and assistance in exceptional cases of hardship.
The current Local Council Tax Reduction Scheme remains to be the most appropriate scheme for Wirral Council and therefore will remain unchanged from 2021/22 apart from the following:
The scheme will be aligned to all the DWP’s upratings and changes for Housing Benefit and Universal Credit.
Reasons for the decision:
A Council Tax Base for 2022/23 must be agreed by 31 January, 2022.
Publication date: 18/01/2022
Date of decision: 17/01/2022
Decided at meeting: 17/01/2022 - Policy and Resources Committee
Effective from: 22/01/2022