Issue details
Review of council tax locally defined discounts and premia in particular the empty homes premium
Local discounts: The Local Government Finance
Act 2003 provided devolved powers for billing authorities to make
decisions on council tax discounts for certain dwellings based on
local circumstances such as second homes and long term empty
dwellings. Additional freedoms have been added by the Local
Government Finance Act 2012 : extending the range of discounts that
can be awarded to second homes, allowing for an ‘empty home
premium’, and allowing charging up to 100% Council Tax for
some properties that were previously exempt. This report will
review the current discounts with particular emphasis on the empty
homes premium which Councils may now increase to 100% after 24
months and from the 1 April 2020, 200% after 60 months.
Decision type: Key
Reason Key: Affects > 1 ward;
Decision status: Recommendations Approved
Wards affected: (All Wards);
Notice of proposed decision first published: 20/03/2019
Decision due: 1 Oct 2019 by Cabinet
Lead member: Cabinet Member for Communities and Wellbeing
Contact: Mr Paul Jobson, Revenues and Debt Recovery Manager Email: pjobson@chichester.gov.uk.
Decisions
Agenda items
- 01/10/2019 - Cabinet Council Tax Review of Locally Defined Discounts and Premia 01/10/2019