Decision details

Council Tax Review of Locally Defined Discounts and Premia

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes


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.




That the Council Tax Discounts and Premia proposed in the appendix to the agenda report be applied for the 2020-2021 financial year.

Report author: Mr Paul Jobson

Publication date: 03/10/2019

Date of decision: 01/10/2019

Decided at meeting: 01/10/2019 - Cabinet

Effective from: 10/10/2019

Accompanying Documents: