Issue - meetings

To submit a report by the Head of Function (Resources)/Section 151 Officer.

It was resolved to recommend to the Isle of Anglesey County Council (Full Council) at its meeting on 28 February, 2018 -

·        That it approves a Council Tax Discretionary Relief Policy under section 13A (1) (c) of the Local Government Finance Act 1992 (LGFA 1992) as detailed in Appendix A to the report.

·        That it delegates to the Executive the power to revoke, re-enact, and/or amend its Council Tax Discretionary Relief Policy.

·        That it delegates powers to the Head of Function (Resources) and Section 151 Officer to determine applications made under section 13A (1) (c) of the LGFA 1992 and any amendment or re-enactment thereof, taking account of any policy guideline adopted by the National Assembly/Welsh Government, the Full Council or the Executive.

The report of the Head of Function (Resources) and Section 151 Officer incorporating a Council Tax Discretionary Relief Policy for recommendation to Full Council was presented for the Executive’s consideration.

The Portfolio Member for Finance reported that Section 13A, subsections (1) (c) (6) and (7) of the Local Government Finance Act 1992 (as inserted by Section 10 of the Local Government Act 2012) give power to a billing authority to reduce the amount of tax payable in the circumstances specified within the report. This means that the Isle of Anglesey County Council can apply a discretionary relief in respect of any amount of council tax liability that is owed, even if the Council has awarded a reduction under its Council Tax Reduction Scheme by virtue of Section 13 A, subsection (1)(b). There is currently no such Council Tax Discretionary Relief Policy adopted by the Full Council, nor delegated executive arrangements to consider such requests. Any application would currently have to be considered on a case by case basis by the Full Council. In light of representations made in recent months in particular with regard to care leavers and certain classes of dwelling undergoing renovations to make them habitable which are subject to the Council Tax premium, and also dwellings affected by the recent adverse weather, it is therefore proposed that such a policy be introduced. The policy would ultimately provide relief to those in the most extreme financial hardship and would be separate to, and independent of the Council’s Tax Reduction Scheme.

The Head of Function (Resources)/Section 151 Officer said that the Executive is being asked to recommend for the Council’s approval, a Council Tax exemption or reduction for all care leavers in the county meeting the eligibility criteria set out in the proposed policy and to approve also an  exemption from the Council Tax premium for longer than is currently allowed under Council Tax legislation in circumstances where a property is empty because it is undergoing structural work to make it habitable. The Council will also have to determine whether to delegate authority to deal with applications arising under the policy and any future changes thereto to the Section 151 Officer and the Executive respectively.

It was resolved to recommend to the Isle of Anglesey County Council (Full Council) at its meeting on 28 February, 2018 -

•  That it approves a Council Tax Discretionary Relief Policy under section 13A (1) (c) of the Local Government Finance Act 1992 (LGFA 1992) as detailed in Appendix A to the report.

•  That it delegates to the Executive the power to revoke, re-enact, and/or amend its Council Tax Discretionary Relief Policy.

•  That it delegates powers to the Head of Function (Resources) and Section 151 Officer to determine applications made under section 13A (1) (c) of the LGFA 1992 and any amendment or re-enactment thereof, taking account of any policy guideline adopted by the National Assembly/Welsh Government, the Full Council or the Executive.