Council Tax Penalties & Single Person Discount Reviews

Name of policies to be assessed

Council Tax Penalties & Single Person Discount Reviews

1. What is the main purpose of the policies?

The main purpose of the policies is to:

• To introduced penalty charges for households falsely claiming Council Tax Single Person Discount. It aims to deter residents from claiming the discount where they are not eligible.
• To introduce a perpetual annual Single Person Discount review, requiring residents in receipt of the discount to re-confirm their status annually.

2. What main areas or activities does the policies cover?

• The Council’s administration of Council Tax accounts.

3. Are there changes to an existing policy being considered in this assessment?

n/a

4. Who are the main audience, users or customers who will be affected by the policy?

The main groups who will be affected by the policy are:

• This affects all households liable for Council Tax.

5. What outcomes does the Council want to achieve from the policy?

The changes aim to deter households from claiming Council Tax discounts that they aren’t or are no longer eligible for. The expected outcomes include:

• A reduction in the overall number of single person discount claimants
• A fairer approach to Council Tax, ensuring that those claiming discounts incorrectly are identified and where appropriate issued with penalty fines
• Increase in the amount of collectable Council Tax, supporting the funding of local services

6. Are other service areas or partner agencies involved in delivery?

Precepting authorities (Essex County Council, Fire and Police) have an interest in the Council maximising Council Tax Collection.

7. Relevant information, data, surveys or consultations

n/a

8. The ‘general duty’

The ‘general duty’ states that we must have “due regard” to the need to:

1. eliminate unlawful discrimination, harassment and victimisation
2. advance equality of opportunity between people who share a ‘protected characteristic²’ and those who do not³
3. foster good relations between people who share a protected characteristic and those who do not⁴

Not all policies help us to meet the ‘general duty’, but most do.

This policy helps us to meet the ‘general duty’ by:

n/a

9. Disproportionate impacts

This section helps us to identify any disproportionate impacts. We will indicate whether the policy is likely to particularly benefit or disadvantage any of the 'protected characteristics'.
 

Age - older people (60+) and younger people (17-25)

Positive impact

Fair collection of Council Tax

Age - those who are typically in the age group 45-55

Positive impact

Fair collection of Council Tax

Disability – physical, sensory, learning, mental health issues, other

Positive impact

Fair collection of Council Tax

Ethnicity - White; Mixed or Multiple ethnic groups; Asian or Asian British; Black, Black British, Caribbean or African; Other ethnic group

Fair collection of Council Tax

Language – English not as a first language

Fair collection of Council Tax

Pregnancy and maternity - Women who are pregnant or have given birth in the last 26 weeks

Fair collection of Council Tax

Religion or belief - People with a religious belief (or none)

Fair collection of Council Tax

Sex – Men and Women

Fair collection of Council Tax

Gender reassignment - Transgender/Transsexual

Fair collection of Council Tax

Sexual Orientation – Straight/Heterosexual, Gay or Lesbian, Bisexual, Other sexual orientation

Fair collection of Council Tax

Marriage and Civil Partnership - People who are married or in a civil partnership

Fair collection of Council Tax

10. How negative impacts be minimised or removed?

No areas of potential negative impact have been identified.

11. Could the policy discriminate against any ‘protected characteristic’ either directly or indirectly?

No

Summary and findings of Initial Equality Impact Assessment

12. Confirmation of findings

There are four options to describe the finding of the EqIA:

1. No negative impacts have been identified – Action is to sign off screening and finish.
2. Negative impacts have been identified but have been minimised or removed  - Action is to sign off screening and finish.
3. Negative impacts could not be minimised or removed – Action is to sign off screening and complete a full impact assessment – Section 2.
4. There is insufficient evidence to make a judgement - Action is to sign off screening and complete a full impact assessment – Section 2.

The findings and action are confirmed as (A). No negative impacts have been identified – Action is to sign off screening and finish

13. Name and job title of person completing this form

Sam Preston – Group Manager

14. Date of completion

13 January 2023

15. Date for update or review of this screening

13 January 2026