Agenda item

To provide members with an update on the non-domestic rate project being undertaken by the Revenues and Benefits Shared Service.

Decision

(1)       That the report be noted.

(2)       That the Joint Committee supports plans to continue ‘invest to save’ work in relation to the areas outlined in this report for 2018/18, including reallocation of resource to undertake this work.

None.

As agreed at the previous meeting of the joint committee, a decision had been taken to extend the Invest to Save position up to 31 March 2018.

Work had commenced to identify missing and undervalued properties in the system. A decision had been taken to start with West Lindsey in view of potential process improvements that had been identified with regard to consideration of planning applications. It was noted that the non-domestic rates practitioner appointed to lead this piece of work would devote two months to each of the three authorities.

The results, at the time of writing the report, for each authority was set out in the table at paragraph 6.1 of the report. As a result of this work:

·         the West Lindsey Rateable Value for 2010 had increased by 587,565 and for 2017 by 874,155. For 2017/18, based on the multiplier of 0.466 this was an additional £407,356 of business rates income;

·         the North Kesteven Rateable Value for 2010 had increased from the starting position by 474,575 and for 2017 by 603,925. For 2017/18, based on the multiplier of 0.466 this was an additional £281,429 of business rates income;

·         the City of Lincoln Rateable Value for 2010 had increased by 121,018 and for 2017 by 143,318. For 2017/18, based on the multiplier of 0.466 this was an additional £66,786 of business rates income.

This represented a total additional income of £755,572 created by the Shared Service.

In terms of empty homes, the City of Lincoln Council and North Kesteven District Council maximised the discretion to levy an empty homes premium of 50% on council tax payable in respect of dwellings that had been left empty and unfurnished for two years or more. The Government had recently permitted local authorities to increase the levy to 100% for empty homes but at this stage consideration had not been given as to whether such an increase should be introduced or how the Government would allow for this to be facilitated. Members noted that there would be consequences to any increase to this levy, which was already the subject of numerous complaints. They also agreed that there would not be much time to take such a decision to ensure that any change could be incorporated within the respective authority’s Council Tax Support Scheme and implemented in time for inclusion in annual billing.

It was noted that the City of Lincoln Council and North Kesteven District Council worked in partnership with Boston Borough Council, East Lindsey District Council, South Holland District Council and West Lindsey District Council as part of the Empty Homes Project. This project aimed to return homes that had been vacant for six months or longer back into viable use. The Invest to Save Officer would work closely with the Empty Homes Officer to review empty properties within the City of Lincoln and North Kesteven with a premium on the account. This would ensure that records were up to date but also offer the support available to those viable for the Empty Homes project. An update report on this piece of work would be presented to the next meeting of the joint committee.

With regard to single person discount, there were approximately 30,687 domestic properties in Lincoln and 16,096 in North Kesteven who currently received single person discount. It had been agreed that an outsourced managed service review of this scheme would be undertaken on a bi-annual basis, with the next review being undertaken during quarter 1 and quarter 2 of 2018/19. The tendering process for the procurement of this piece of work was scheduled to take place in December 2017. It was noted that both Councils also took part in the National Fraud Initiative, which compared council tax records with the electoral register.

In order to ensure correct entitlement to single person discount during a non-review year, the Invest to Save Officer would issue a review form to single person discount recipients requesting that they confirm there were no changes to their particular circumstances. Reminder forms would also be sent in cases on non-returns. The outcomes of the cases reviewed would be monitored and an update report presented to the next meeting of the joint committee.

It was reported that the current post holder of the Invest to Save position would shortly be leaving the authority but that the work undertaken to date, together with the results achieved, provided a good business case to explore other opportunities moving forward.