Issue - meetings

Discretionary Power to Reduce Council Tax - 'Section 13 (a) of the Local Government Finance Act 1992

Meeting: 28/03/2024 - Cabinet (Item 88)

88 Discretionary Power to Reduce Council Tax - Section 13 (a) of the Local Government Finance Act 1992 pdf icon PDF 374 KB

Report of Councillor J Birkin, Portfolio Holder for Council Services.

Additional documents:

Decision:

RESOLVED - That Cabinet endorsed the implementation of the Section 13A Council Tax reduction scheme.

 

REASONS FOR DECISION - To comply with the legislative requirement that each Council Tax billing authority in England make a scheme specifying the terms and eligibility for the Section 13A Council Tax Reductions.

 

OTHER OPTIONS CONSIDERED AND REJECTED – To take no action would mean that the       Council would fail to comply with its legislative responsibilities.

 

Please note that this was not a Key Decision and so can be implemented with immediate effect by officers.

Minutes:

The report explained how Section 13A of the Local Government Finance Act 1992 provided the Council with a discretionary power to reduce the amount of Council Tax bill to a nil balance. Legislation stated that each Council Tax billing authority in England must create a scheme specifying the terms and eligibility for the reduction. The draft policy for the Section 13A Council Tax Reduction scheme was included as Appendix 1 to the report.

 

Cabinet discussed the draft policy. Members were pleased that the policy would ensure Council Tax reductions were implemented to those who were eligible and in most financial hardship when all other options had been exhausted.

 

RESOLVED - That Cabinet endorsed the implementation of the Section 13A Council Tax reduction scheme.

 

REASONS FOR DECISION - To comply with the legislative requirement that each Council Tax billing authority in England make a scheme specifying the terms and eligibility for the Section 13A Council Tax Reductions.

 

OTHER OPTIONS CONSIDERED AND REJECTED – To take no action would mean that the       Council would fail to comply with its legislative responsibilities.