Issue - decisions

Determination of the Council Tax Base for 2018-2019

07/12/2017 - Determination of the Council Tax Base for 2018-2019

RESOLVED

 

(1)  That the council tax discounts to apply for the 2018-2019 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)   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 2018-2019 financial year.

 

(3)  That no additional locally defined classes of discount should be determined for the 2018-2019 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 2018-2019 financial year;

 

(iii)      The calculation of Chichester District Council’s taxbase for the year 2018-2019 is approved;

 

(iv)           The amounts calculated by the Chichester District Council as its council tax base for the year 2018-2019 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 paragraph 5.4 of the agenda report for 2018-2019.