Issue - meetings

Purpose of Report

For Executive to consider a Council Tax policy for Section 13A Relief, and refer to Full Council for approval.

Decision

That Council be recommended to approve a Council Tax policy for Section 13A Relief.

Alternative Options Considered and Rejected

None.

Reason for Decision

Section 13A of the Local Government Finance Act 1992, provided the Council with discretionary powers to reduce council tax liability where statutory discounts, exemptions and reductions did not apply. These discretionary awards could be given to:

·           Individual Council Tax payers;

·           Groups of Council Tax payers defined by a common set of circumstances;

·           Council Tax payers within a defined area; or

·           To all Council Tax payers within the Council’s area.

The proposed policy set out how the Council would administer applications under these discretionary powers. Members recommended that Council approve the policy in order to ensure scope was afforded to apply awards to Council Tax payers on a discretionary basis.