Issue - decisions
Council Tax Rebates
A report by the Acting Chief Finance Officer detailed issues in the administration of the 2012/13 Budget Reduction in respect of Council Tax charge payers in receipt of Council Tax Benefit and recommended a clarifying statement.
(1) in relation to the administration of the 2012/13 Budget Reduction, it be agreed that any chargepayer who is in receipt of 100% Council Tax Benefit, shall not be entitled to any credit arising, as the credit can only be used in the financial year 2012/13 to offset the equivalent sum of any Council Tax liability that the chargepayer is required to discharge; and
(2) at the end of the financial year 2012/13, in the event that a chargepayer’s Council Tax account is in credit and the reason for that credit is solely due to any Budget Reduction, then in such circumstances the Budget Reduction shall be removed from the chargepayer’s Council Tax account as they had not needed it for the purpose for which it was awarded.