Agenda item

Report attached.

The Portfolio Holder for Resources submitted a report to seek Cabinet approval for the adoption of an updated Council Tax and National Non Domestic Rates Collection

and Recovery Policy, replacing a previous version from 2015.

Also included was permission to seek approval for the adoption of an updated Enforcement Agent Code of Conduct, replacing a previous version from 2015. Along with seeking approval for a Vulnerability Policy, a new policy expanding on provisions previously included within the 2015 Collection and Recovery Policy.

Approval of the report was not deemed a key decision.

Reasons for Decision

The Council Tax and National Non Domestic Rates (business rates) Collection and

Recovery Policy provides a foundation for our operations as it outlines the service that taxpayers can expect to receive as well as a transparent structure for the collection and recovery of tax due to the Council; a function which is essential to the funding of public services. 

Reduced Government funding places greater emphasis each year on the importance of collecting and recovering Council Tax and Business Rates and as further pilots for the local retention of Business Rates continue to refine the Government’s intentions for Business Rate retention schemes, it is required that our policies reflect our practices and essential that all polices provide for a robust but fair collection and recovery process.

The Council Tax and National Non Domestic Rates Collection and Recovery Policy remains broadly the same as the 2015 policy with some alterations to bring the policy in to line with incremental changes made to day to day practices since 2015.  The updated policy aims to support our administrative practices, streamline our operation and provide for the efficient and effective collection of local taxes.

Vulnerability criteria has been removed from the previous policy and extended in a separate Vulnerability Policy. 

Alternative Options Considered and Reasons for Rejection 

Collection and Recovery of Council Tax and business rates works within legislative

frameworks and the Council adopted its current policy in 2015.  Remaining with this

policy does not affect the Council’s ability to collect and recover local taxes however

the incremental changes made since 2015 means that regular update and review

provides a more accurate reflection of everyday practices.

The Enforcement Agent Code of Conduct remains largely unchanged however

obligations towards data privacy and updates to every practices requires that this is

up to date and an accurate reflection of the Council’s current instructions for Agents

operating on behalf of the Council.

Vulnerability was given due regard within the 2015 Collection and Recovery Policy

and could remain within this main guidance, however it is considered more

reflective of today’s emphasis on the treatment of vulnerable groups and individuals

to underline our commitments and obligations to our vulnerable residents.

Resolved                    (1) That Cabinet approved and adopted the Council Tax

and National Non Domestic Rates Collection and Recovery Policy attached as Appendix 1 to the agenda; and

(2) That Cabinet approved and adopted the Enforcement Agent Code of Conduct attached as Appendix 2 to the agenda; and

(3)  That Cabinet approved and adopted the Vulnerability Policy attached as Appendix 3 to the agenda.