Issue - meetings

(Report of the Assistant Chief Executive. To be introduced by the Cabinet Member for Finance and Carbon Reduction). The report seeks approval of a policy for the award of discretionary reductions for Council Tax under the Section 13A(1)(c) of the Local Government Finance Act 1992.

Cabinet considered a report, introduced by the Cabinet Member for Finance and Carbon Reduction, which sought agreement of a policy in relation to the award of discretionary reductions in Council Tax under the Section 13A (1) (c) of the Local Government Finance Act 1992.

RESOLVED:

That the policy, as set out in Appendix A of the report, be approved and that the application, as set out in Appendix B, of the report be noted.

Alternative Options Considered

Section 13A(1) (c) of the Local Government Finance Act 1992 gives Local Authorities a general discretion to reduce a person’s Council Tax to such extent as the Authority thinks fit. By virtue of the Council Tax Reduction Schemes (Prescribed Requirement) (England) Regulations 2012, all persons liable for Council Tax are entitled to apply for such a discretionary reduction. Therefore the Council needs to review its policy in the regard to determine how such applications are to be assessed.

Reasons for Decision

It is a statutory requirement to have a policy and process in place for all persons liable for Council Tax to request a discretionary reduction.