Council Tax 2020/21 (Tax Base, Discounts and Exemptions and Local Council Tax Reduction Scheme)
Decision Maker: Cabinet
Decision status: Recommmend Forward to Council
Is Key decision?: Yes
Is subject to call in?: No
That Cabinet recommends to Council:
(1) The figure of 93,965.9 be approved as the Council Tax Base for 2020/21 subject to the items below being approved;
(2) The level and award of each local discount for 2020/21 be:-
Wirral Women’s & Children’s Aid
To continue to award Wirral Women’s & Children’s Aid 100% discount.
Care Leaver’s Discount
To award Care Leavers the requisite discount to reduce their Council Tax liability to zero until they are 25, from the 1st April 2020. This remained unchanged from 2019/20.
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.
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. This is allowed by the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018. This had previously been reported to Cabinet on the 4th November 2019.
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 2020/2021. The Scheme offers help and assistance in exceptional cases of hardship.
(3) Local Council Tax Reduction Scheme (LCTRS)
The Local Council Tax Reduction Scheme, previously reported to Cabinet on the 4th November 2019, be the approved Scheme for 2020/2021.
Publication date: 25/11/2019
Date of decision: 25/11/2019
Decided at meeting: 25/11/2019 - Cabinet