URL: https://surreyheath.moderngov.co.uk/ieDecisionDetails.aspx?ID=824

Decision Maker: Executive

Outcome:

Is Key Decision?: Yes

Is Callable In?: No

Purpose:

Content: The Executive RESOLVED   (i)            to note the calculations of the tax base in Annexes A to F summarised below:   Band D Equivalent Properties     The different council tax band amounts are calculated from the Band D level.  For example: Band A is the equivalent of two thirds (6/9) of Band D and Band H is the equivalent of twice Band D.  The tax base is number of Band D properties after allowing for exemptions, discounts and council tax reduction.  Properties in other bands are adjusted to the Band D equivalent.  Local precept is the amount of money required to be collected on behalf of your local parish council. The total number of dwellings in the council tax list as at 07 October 2024 was 38,624.   Bisley 1,672.5 Chobham 2,117.8 Frimley and Camberley                        25,383.2 West End                                                2,435.6 Windlesham   8,439.8 Surrey Heath Borough Council           40,049.0   (ii)          that, in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the amount calculated by Surrey Heath Borough Council as its Tax Base for the year 2025/26 shall be 40,049.0 Band ‘D’ equivalent properties.   The Executive RECOMMENDED to Full Council that   (i)            the Empty Homes Premium be set at the maximum levels allowed in the legislation where the property has been empty for 1, 5 or 10 or more years as detailed in paragraph 1.9 of the agenda report;   (ii)          the Council Tax Exceptional Hardship Policy remains unchanged for 2025/26, and the fund available be set at £30,000;   (iii)         The following changes to the current Local Council Tax Support Scheme (LCTSS) be agreed, in addition to any required changes in conjunction with the regulations laid down by the Ministry of Housing, Communities and Local Government:   (a)  the income bands of the LCTSS be increased by 1.7% (as per the recent budget announcement for benefit uprating) and rounded to the nearest £0.99p increment: (b)  Due to the managed migration expedition of Employment and Support Allowance (IR) claimants to Universal Credit, consideration was not made previously to the affect this would have on entitlement LCTSS when transferred to Employment and Support Allowance (C).  Instead of the 95% assistance they were getting previously, they will only receive 60% based on the 2024/25 income band rates. The proposal is to include Employment and Support Allowance (C) into the category of disregarded incomes; (c)  To include deprivation of capital into the LCTSS capital regulations to ensure that entitlement is not awarded to claimants that intentionally deprive themselves of capital; (d)  To disregard in full, for 52 weeks or for the lifetime of the claim, whichever is longest, any capital gained following the award of backdated relevant Department for Work and Pensions benefits; (e)  As part of the Armed Forces Covenant and following the Credit their Service Campaign it is recommended that the LCTSS be updated to disregard any income due to of Military Compensation; (f)   To disregard, in full and indefinitely, any payment made to a claimant under the Post Office Compensation Scheme; (g)  To disregard, in full and indefinitely, any payment made to a claimant as compensation or support in respect of the fire on 14 June 2017 at Grenfell Tower; (h)  To disregard, in full and indefinitely, any payment made to a claimant under the Vaccine Damage Act 1979; (i)    To disregard, in full and indefinitely, any payment made to a claimant under the Infected Blood Compensation Scheme as per regulation 3(1) of the Infected Blood Compensation Scheme Regulations 2024; (j)    During the year if the Government create any new compensation schemes, the SHBC LCTSS Regulations will be amended to reflect any appropriate disregards in line with those changes; and   (iii)         the LCTSS continues to disregard 100% of War Disablement Pensions and War Widow’s Pensions in the calculation of income.  

Date of Decision: December 3, 2024