Decision details

To approve the Council Tax and Business Rates Debt Recovery Strategy.

The Cabinet Member with the Resources Portfolio introduced the report of the Group Director of Resources (previously circulated) requesting that consideration be given to the Council Tax and Business Rates Recovery Strategy 2024/29 (also previously circulated).

The submitted report stated that the Local Government Finance Act 1992 and the Council Tax (Administration and Enforcement) Regulations 1992 provided the legal framework for the collection of Council Tax; the Local Government Finance Act 1988 and the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 provided the legal framework for the collection of Business Rates; once a Liability Order had been obtained from the Magistrate’s Court for unpaid Council Tax and Business Rates, the Council had a number of options to recover and enforce those debts; and that the Council Tax and Business Rates Recovery Strategy 2024/29 set out how the Council would use its discretionary and statutory powers to facilitate payments, recover debts and maintain a firm but fair approach to collection and recovery.

It was reported that the report had been considered and endorsed by the Economy and Resources Committee at its meeting held on 4 January 2024.

RESOLVED  -  (a)  That the report be noted.

(b)  That the Council Tax and Business Rates Recovery Strategy 2024/29, as detailed at Appendix 1 to the submitted report, be approved.

REASONS  -  (a)  The Council has a statutory responsibility for the collection of Council Tax and Business Rates, including the recovery and enforcement of debts.

(b)  The adoption of a formal Council Tax and Business Rates Recovery Strategy will help to demonstrate how the Council will exercise its discretionary and statutory powers to ensure fairness and consistency of decision making.