Issue - decisions
Determination of the Council Tax Base for 2017-2018
08/12/2016 - Determination of the Council Tax Base for 2017-2018
RESOLVED
(1) That the council tax discounts to apply for the 2017-2018 financial year are:
i. Nil discount for second homes (to include those with planning restrictions – (Prescribed Classes A and B))
ii. 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)
iii. Nil discount for unoccupied properties which would previously have qualified for Class A exemption (properties in need of or undergoing major repair) (Prescribed Class D)
(2) That an Empty Home Premium of 50% be charged for the 2017-2018 financial year.
(3) That no additional locally defined classes of discount should be determined for the 2017-2018 financial year
(4) That 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 2017-2018 financial year;
(iii) The calculation of the Council’s taxbase for the year 2017-2018 is approved (appendices 1 and 2);
(iv) The amounts calculated by the Council as its council taxbase for the year 2017-2018 for its area and each part of its area shall be those set out in appendices 1 and 2 to the agenda 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 paras 5.4 to 5.5 to the agenda report.