Decision Maker: Cabinet
Decision status: Recommendations approved
Is Key decision?: Yes
Is subject to call in?: Yes
To set the Council Tax base for 2016/17 The tax base is effectively an estimate of the number of council tax dwellings in the district. This is adjusted for the effect of the discounts and exemptions, properties being in different valuation bands expressed as the number of band D equivalent dwellings in the district. This figure is then adjusted for the assumed collection rate.
(1) That the council tax discounts to apply for the 2016/17 financial year are:-
(a) Nil discount for second homes (to include those with planning restrictions – (Prescribed classes A & B))
(b) Nil discount for vacant, unoccupied and substantially unfurnished properties to include those properties which would previously have qualified for Class C exemption (Prescribed class C)
(c) 100% discount for unoccupied properties which would previously have qualified for Class A exemption (properties in need of or undergoing major repair)
(2)That an Empty Home Premium of 50% be charged for the 2016/17 financial year.
(3) That no additional locally defined classes of discount should be determined for the 2016/17 financial year.
(4) In order to comply with Section 35 of the Local Government Finance Act 1992, that the following resolutions are made:
i. No item of expenditure shall be treated as “special expenses” for the purposes of Section 35 of the Local Government Finance Act 1992;
ii. This resolution shall remain in force for the 2016/17 financial year;
iii. The calculation of the Council’s taxbase for the year 2016/17 is approved;
iv. The amounts calculated by the Council as its council taxbase for the year 2016/17 for its area and each part of its area shall be those set out in appendices 1 and 2 to this report;
v. In order to offset some or all of the costs of Council Tax Reduction to local precepting authorities (Parish Councils), a grant is distributed as outlined in appendix 3 and described in paragraphs 6.4 to 6.5 of this report.
Report author: Mrs Christine Christie
Publication date: 01/12/2015
Date of decision: 01/12/2015
Decided at meeting: 01/12/2015 - Cabinet
Effective from: 10/12/2015