Members were reminded that the 2014/15 Local Council Tax Support (LCTS) scheme was adopted by Ordinary Council on 11th December 2013.The scheme only affected working age claimants as pensioners were protected and continued to be paid in accordance with Council Tax Benefit regulations which were abolished in 2013.

Amendments to the 2014/15 scheme were considered by a Task & Finish Group and reports outlining proposed technical changes were presented to the Audit & Scrutiny Committee on 30th September 2014.

The Task & Finish Group further proposed the introduction of a surcharge of 50% to Council Tax accounts for properties that had been left empty for more than 2 years.

The proposals for the 2015/16 scheme were agreed by the Audit & Scrutiny Committee and recommended for submission to Full Council for adoption.

Members acknowledged that the Local Council Tax Support scheme presented the Council  with new and difficult challenges and congratulated officers on the collection of Council Tax.  Cllr Aspinell stated that ‘as a Council we are determined to collect all Council Tax in a firm but fair manner’.

Cllr Aspinell MOVED  and Cllr Hirst SECONDED the recommendations in the report and following a full discussion it was RESOLVED UNANIMOUSLY that Members:-

1.    Noted the Equality Impact Assessment at Appendix A to the agenda.

2.    Agreed the introduction of the following technical changes to the Local Council Tax Support scheme:

a)    Introduction of specified claim award periods for claimants within the LCTS Working Age (working) sub group.

b)   End liability mismatches by not awarding Local Council Tax Support to single claimants or removing existing awards from single claimants who do not satisfy evidence requirements for a Single Person Discount.

c)    Change the scheme rules for Local Council Tax Support to be in line with other Council Tax discounts and exemptions, as well as future claims for Universal Credit, by changing ‘or partner’ to ‘and or their partner’ within the scheme rules. This would ensure that should a claimant or their partner provide false information relating to their claim, the Council can consider joint and several liability for offences against the taxpayer.

d) Extend the current rules for vulnerability to include claimants qualifying for a support premium as a result of their entitlement to Employment & Support Allowance.

e) Use existing powers delegated to Section 151 Officer, in consultation with the Leader and Deputy Leader of the Council to increase the needs allowances for the assessment of LCTS in line with Housing Benefit regulations

3.    That, from 1 April 2015, the Council adopts a policy of applying a 50% surcharge to Council Tax accounts when the property has been empty for more than 2 years.

4.    To earmark funding of no more than 0.48% of expenditure of scheme costs to allow for writing off assessment errors.