The Council is requested to agree the following recommendation of the Policy and Resources Committee:

(1)  The figure of 94,198.6 be approved as the Council Tax Base for 2021/22 subject to the items below being approved;

(2)  The level and award of each local discount for 2021/22 be:

Wirral Women’s & Children’s Aid

To continue to award Wirral Women & Children’s Aid 100% discount. This remains unchanged from 2020/21.

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 2020/21.

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 2020/21. 

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. 

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 2021/2022. The Scheme offers help and assistance in exceptional cases of hardship.

(3)  Local Council Tax Reduction Scheme (LCTRS)

The Local Council Tax Reduction Scheme, be the approved Scheme for 2021/2022. This remains unchanged from 2020/21 apart from the following:

a.   Where an entitlement to the Care Leaver Discount/Exemption has ceased, Local Council Tax Reduction to be awarded without the need for a further application where their eligibility is known.

b.   The scheme is aligned to all of the DWP’s upratings and changes for Housing Benefit and Universal Credit.

Policy and Resources Committee - minute 23 (11/11/20) attached.

The report can be viewed here.

The third item requiring approval was in relation to the Council Tax Base for 2021/22 and proposed Council Tax discounts, the motion for which was moved by Councillor Janette Williamson and seconded by Councillor Anita Leech

Following a short debate, Councillor Williamson replied and commented that she would get the information on the number of external agencies used for debt recovery during her time as Cabinet Member for Finance and Resources. She commented that every Council did use debt recovery agencies. Her aspiration for the Council was that debt recovery was reviewed and it was ensured that whenever possible it was fair and ethical and that was a priority for the Council.

On the motion moved by Councillor Janette Williamson, it was then -

Resolved – That the recommendations contained within minute 23 of the Policy and Resources Committee of 11 November, 2020, be agreed as follows:

(1)  The figure of 94,198.6 be approved as the Council Tax Base for 2021/22 subject to the items below being approved;

(2)  The level and award of each local discount for 2021/22 be:

Wirral Women’s & Children’s Aid

To continue to award Wirral Women & Children’s Aid 100% discount. This remains unchanged from 2020/21.

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 2020/21.

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 2020/21. 

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. 

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 2021/2022. The Scheme offers help and assistance in exceptional cases of hardship.

(3)  Local Council Tax Reduction Scheme (LCTRS)

The Local Council Tax Reduction Scheme, be the approved Scheme for 2021/2022. This remains unchanged from 2020/21 apart from the following:

a.  Where an entitlement to the Care Leaver Discount/Exemption has ceased, Local Council Tax Reduction to be awarded without the need for a further application where their eligibility is known.

b. The scheme is aligned to all of the DWP’s upratings and changes for Housing Benefit and Universal Credit.