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
Purpose:
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:
RESOLVED
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: