(1) That the council tax discounts to apply for the 2016/17 financial year are:-
(a) Nil discount for second homes (to include those with planning restrictions – (Prescribed classes A & B))
(b) Nil discount for vacant, unoccupied and substantially unfurnished properties to include those properties which would previously have qualified for Class C exemption (Prescribed class C)
(c) 100% discount for unoccupied properties which would previously have qualified for Class A exemption (properties in need of or undergoing major repair)
(2)That an Empty Home Premium of 50% be charged for the 2016/17 financial year.
(3) That no additional locally defined classes of discount should be determined for the 2016/17 financial year.
(4) In order to comply with Section 35 of the Local Government Finance Act 1992, that the following resolutions are made:
i. No item of expenditure shall be treated as “special expenses” for the purposes of Section 35 of the Local Government Finance Act 1992;
ii. This resolution shall remain in force for the 2016/17 financial year;
iii. The calculation of the Council’s taxbase for the year 2016/17 is approved;
iv. The amounts calculated by the Council as its council taxbase for the year 2016/17 for its area and each part of its area shall be those set out in appendices 1 and 2 to this report;
v. In order to offset some or all of the costs of Council Tax Reduction to local precepting authorities (Parish Councils), a grant is distributed as outlined in appendix 3 and described in paragraphs 6.4 to 6.5 of this report.
RECOMMENDED TO COUNCIL
That the council tax reduction scheme for 2016/17 be approved.