Issue - meetings

Review of council tax locally defined discounts and premia in particular the empty homes premium

Meeting: 02/10/2018 - Cabinet (Item 584)

584 Council Tax Review of Locally Defined Discounts and Premia pdf icon PDF 59 KB

The Cabinet is requested to consider the agenda report and its appendix and to make the resolutions set out below:

 

(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. 

Additional documents:

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. 

 

 

Minutes:

The Cabinet received and considered the agenda report and its appendix.

 

This item was presented by Mr Barrow.

 

Mr Jobson was in attendance for this matter.

 

Mr Barrow summarised sections 3 and 5 of the report in terms of the present and prospective legislative situation and the proposal to leave the current council tax discounts unchanged for 2019-2020 while (subject to the relevant parliamentary bill obtaining royal assent) increasing the empty homes premium to 100% for 2019-2020.

 

At Mr Barrow’s invitation and in reply to a question by Mrs Lintill, Mr Jobson explained how CDC identified empty homes within its area for the purposes of applying the empty homes premium and completing an annual return to the government on the quantum of empty homes within the district. CDC canvassed all property owners each year with regard to empty homes. It was acknowledged that in this large rural area there would inevitably be a very small number of empty homes (most probably in the rural parts) of which CDC would not be aware, yet in such cases the customer would still be paying 100% council tax and so there would be no actual revenue loss (even if the property was classified in the incorrect category).

 

Mr Jobson also responded to questions with regard to (a) properties within the district which were known to be empty for the requisite period (91), second homes (3,221) and unoccupied and unfurnished properties (624); (b) the charging of arrears for the empty homes premium where it was subsequently discovered that a property had been unoccupied without notification by the owner and evidence was not produced to prove occupation; and (c) the table of prescribed classes for locally defined discounts and premia in the appendix (page 51): there were no exclusions from paying 100% council tax (or some in cases more), other than (i) those who had an employment restriction such as a publican, who would fall outside the prescribed classes and would pay only 50%, and (ii) those who were classed as vulnerable persons or residents of care homes, who received an exemption from paying the empty homes charge.     

 

Decision

 

The Cabinet voted unanimously on a show of hands to make the resolutions set out below.

 

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.