Decision details

Council Tax 2020/21 (Taxbase, Discounts and Exemptions and Local Council Tax Reduction Scheme)

Decision Maker: Council

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: No


Resolved (55:0) (One abstention) - That the recommendation contained within minute 60 of Cabinet of 25 November, 2019, be approved as follows:


(1)  The figure of 93,965.9 be the Council Tax Base for 2020/21 and;


(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 1 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 4 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 4 November, 2019, be the approved Scheme for 2020/2021.

Publication date: 10/12/2019

Date of decision: 09/12/2019

Decided at meeting: 09/12/2019 - Council

Accompanying Documents: