Chichester District Council
Issue

Issue - meetings

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

Meeting: 01/10/2019 - Cabinet (Item 51)

51 Council Tax Review of Locally Defined Discounts and Premia pdf icon PDF 68 KB

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

 

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

Additional documents:

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.

Minutes:

Mr Wilding introduced the item. He explained that the Local Government Finance Act requires the council to set a tax base from 1 December 2019 – 31 January 2020. The 2021 tax base report will then be considered by the Cabinet on 3 December 2019. The Local Government Finance Act also requires a decision on the level of council tax discount for particular dwellings (listed by class). The report proposes a 0% discount for all classes listed on page 29 of the agenda pack. The council also has the ability to increase council tax on unoccupied homes known as the empty homes premium. The maximum level of this premium is set by Government and is currently 100% for properties unoccupied between two and five years and 200% for properties unoccupied over five years. The report proposes 2021 levels be set at the maximum 100% for two to five years and 200% for over five years.

 

Mr Wilding confirmed that there are currently 41 homes in the district that have been vacant for two to five years and 34 homes which have been vacant over five years. Mr Jobson added that the council’s inspection team regularly visit properties to establish whether they are empty homes. He explained that the reason a property may be empty can be complex and take time to resolve.

 

With regards to vacant properties Mrs Taylor requested clarification on the term unfurnished. Mr Jobson confirmed that for a property to be vacant it must be unoccupied and substantially unfurnished. The amount of furniture in a property should be relative to the size of the property. If an owner suggests a property is a second home the council can request proof through evidence of utility bills.

 

Mrs Graves requested confirmation of the next steps for empty homes. Mr Jobson confirmed that the council tax team continue to apply the relevant premium and inform other teams within the council such as the housing team as appropriate.

 

Mr Briscoe asked whether any premium is applied to properties vacant for up to two years. Mr Jobson confirmed that the Government has set a two year cap which cannot be varied locally.

 

Mrs Plant requested clarification of the term premium and whether it means penalty. Mr Jobson confirmed that a premium is essentially a penalty and where 100% council tax is applied to a property the owner must pay 100% council tax and then an additional 100% premium.

 

Decision

 

The Cabinet then voted unanimously to make the resolution below.

 

RESOLVED

 

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

 


 

Top of page