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?: No
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.
Decision:
RESOLVED
(1) That the council tax discounts proposed in the appendix to the agenda report be applied for the 2019-2020 financial year.
(2) Provided that the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Bill 2017-2019 is passed, that the council tax empty homes premium be set at 100% for the 2019-2020 financial year.
Report author: Mr Paul Jobson
Publication date: 04/10/2018
Date of decision: 02/10/2018
Decided at meeting: 02/10/2018 - Cabinet
Accompanying Documents:
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