The Chief Officer – Finance, Performance and Change and Section 151 Officer presented a report seeking Cabinet approval for a Council Tax Discretionary Relief Policy, in line with powers set out in Section 13A(1)(c) of the Local Government Finance Act 1992 (as inserted by Section 10 of the Local Government Finance Act 2012). Cabinet was also asked to approve an amendment to the Council’s Scheme of Delegation of Functions to enable applications to be dealt with in a swift and timely manner.

The Chief Officer – Finance, Performance and Change explained that the billing authority had discretionary powers to reduce Council tax liability where national discounts and exemptions could not be applied. The Council did not currently have an agreed policy and the objective of this policy was to offer financial assistance to Council taxpayers who were experiencing exceptional financial hardship.

The Chief Officer – Finance, Performance and Change outlined the proposed policy, the three categories of eligibility and how the applications would be determined and the appeal process.

The Cabinet Member for Resources thanked the Chief Officer – Finance, Performance and Change for the report. He confirmed that use of the policy would be in exceptional circumstances only and it would provide a means to assist the applicant for a short period.

RESOLVED:         Cabinet:

a) approved the proposed Council Tax Discretionary Relief Policy at Appendix A;

b) approved a change to the Scheme of Delegation of Functions, as set out in paragraph 4.3.