Decision details

SERVICE AREA:

Finance Directorate

SUBJECT MATTER:

CONSULTATION OUTCOME AND SETTING LOCAL COUNCIL TAX SUPPORT SCHEME 2019-20

DECISION:

A recommendation is made to Council to approve the Council Tax Support scheme for 2019/20, which remains the same scheme as that set effective from April 2017, subject to annual benefit uprating as detailed in the scheme, and the following:

1. Award a two week run on for claimants moving from benefit to work
2. Apply an earnings disregard to self–employed working age claimants

DECISION TAKER(S):

Executive Cabinet

DATE OF DECISION:

12 December 2018

REASON FOR DECISION:

The Council Tax Support (CTS) scheme assists the most financially vulnerable in the Borough by providing means tested financial support towards Council Tax costs.

ALTERNATIVE OPTIONS REJECTED (if any):

A number of options had been considered and assessed, including considerations of impacts on vulnerable groups and financial implications for the authority.

CONSULTEES:

Public consultation was undertaken between 30 August 2018 and 22 November 2018. The submitted report set out the results of the consultation.

FINANCIAL IMPLICATIONS:

(Authorised by Section 151 Officer)

The Council Tax Support Scheme is a cost to the Council in the sense that it reduces the amount of Council tax that can be collected. In 2017/18 the value of the Council Tax revenue foregone under the current scheme rules was £14,439k, and is forecast to be around £14,258k in 2018/19 (Forecast as at 27 November 2018). The proposed changes set out in this report are estimated to increase the cost of the scheme by up to £50k.

LEGAL IMPLICATIONS:

(Authorised by Borough Solicitor)

Under Appendix 4paragraph 5 (2) of the Local Government Finance Act 2012, the Council must now agree any changes to its discretionary scheme by 11 March each year, which must be in accordance with the Council Tax Reduction Scheme (Prescribed Regulations)(England) Regulations 2012 as amended, as must its appeal process. An equality impact assessment in accordance with the public sector equality duty is continually undertaken every quarter.

Having set a discretionary scheme, the Council must also be mindful of recent case law (including R (Logan) v the London Borough of Havering – 6.11.15) when applying the scheme. In particular, it may not be considered reasonable to refuse hardship funding on the basis that the hardship fund is exhausted. Any claim for hardship must be considered on its merits only and careful consideration should be given to the impact of any restrictions on those of working age,

CONFLICT OF INTEREST:

There were no declarations of interest.

DISPENSATION GRANTED BY STANDARDS COMMITTEE ATTACHED:

Not applicable.

REFERENCE DOCUMENTS:

The background papers relating to this report can be inspected by contacting the report author,:

Telephone: 0161 342 4056

e-mail: ilys.cookson@tameside.gov.uk