Decision details

Discretionary Hardship Relief for Council Taxpayers 2022/23

Reference: D1325

Decision Maker: Leader of the Council

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No

Purpose:

- To seek approval for a 2022/23 scheme of discretionary discounts to deliver hardship relief to council taxpayers in the Borough of Gedling;

- To delegate to the Director responsible for Housing and Welfare Support Services the authority to determine discretionary reductions in council tax under section 13A(1)(c) of the Local Government Finance Act 1992 in relation to the hardship relief for council taxpayers 2022/23 scheme in the Borough of Gedling, in line with the scheme outlined this report.

Decision:

- To seek approval for a 2022/23 scheme of discretionary discounts to deliver hardship relief to council taxpayers in the Borough of Gedling;

- To delegate to the Director responsible for Housing and Welfare Support Services the authority to determine discretionary reductions in council tax under section 13A(1)(c) of the Local Government Finance Act 1992 in relation to the hardship relief for council taxpayers 2022/23 scheme in the Borough of Gedling, in line with the scheme outlined this report.

Reasons for the decision:

To use the Council’s discretionary powers to provide council tax hardship reliefs to reduce the council tax liabilities for the borough’s most financially vulnerable residents.

Alternative options considered:

3.1 An alternative to the proposed scheme could be to adopt an alternative local support scheme outside of the council tax system. This may not benefit those experiencing immediate financial difficulties in paying their council tax liability which is the primary purpose of the budget approved by Full Council.

3.2 An alternative to the proposal at paragraph 2.2 would be to report each decision for local discretionary relief to the Portfolio Holder for Resources and Reputation for his determination. Currently this would mean that the Portfolio Holder would have to consider approximately 2000 cases. This would place an unnecessary burden on the Executive which is not considered necessary where there is criteria for eligibility and policies available for the determination of the reductions proposed at 2.1 above.

Publication date: 27/05/2022

Date of decision: 27/05/2022

Accompanying Documents: