The Cabinet received a report of the Executive Director of Resources which sought approval for three discretionary policies relating to Council Tax and Business Rates.
The report provided the full detail of proposed updates to the discretionary policies used to support Local Taxation administration, namely, Council Tax, Business Rates and Council Tax administration.
It was proposed that the policies be updated to reflect current post holder job titles and includes a requirement for an annual review of the policy to be undertaken, and where no substantive changes were proposed (or changes were minor and non-financial), authorisation be delegated to the Executive Director of Resources or to the Assistant Director of Revenues and Benefits.
Options/Alternatives considered:
Option 1 (preferred Option) – to approve the amended Local Taxation Discretionary Policies.
Option 2 – Approve Local Taxation and Benefits Discretionary Policies without the amendments regarding annual reviews.
Resolved:
1. That the Cabinet grant approval to the proposed amendments to the existing Local Taxation Discretionary Policies for 2026/27.
2. That the Cabinet grant approval to delegating the annual review of these policies to the Head of Revenues and that authorisation be delegated to the Executive Director of Resources, or to the Assistant Director Revenues and Benefits, where there is no financial impact or material change to be made to the policy.
3. That the Cabinet approve the Local Taxation Discretionary Policies, as presented at appendices 1, 2 and 3 of the submitted report, be adopted for 2026/27.