Issue - meetings

Council Tax Discounts and Exemptions

Meeting: 09/01/2025 - Cabinet (Item 94)

94 Council Tax Discounts and Exemptions pdf icon PDF 268 KB

The report of the Strategic Director of Resources

Presented by the Corporate Portfolio Holder

 

Additional documents:

Minutes:

The Strategic Director of Resources presented the report on behalf of the Corporate Portfolio Holder.

 

A Member strongly welcomed the proposal to deal with the important issue of empty homes within the district.

 

It was moved by Councillor M Wyatt, seconded by Councillor T Saffell, and

 

RESOLVED THAT:

 

  1. The proposals in respect of Council Tax discounts and premiums as set out in the report be noted.
  2. The recommendations of the Corporate Scrutiny Committee on 5 December 2024 be accepted, and the following Officer proposals put to the Committee be approved:

·       Proposal 1 – second home owners to pay double Council Tax (a 100% surcharge) from day one.

·       proposal 2 – the six-month 50% Council Tax discount for major repairs be removed and full Council Tax be charged from the point of ownership.

·       proposal 4 – Properties empty one to five years, be charged twice standard Council Tax (200%), properties empty five-10 years, be charged three times the standard Council Tax (300%), properties empty 10 years or more, be charged four times the standard Council Tax (400%).

 

  1. The recommendation of the Corporate Scrutiny Committee be accepted, and the following Officer proposal put to the Committee be rejected:

·       proposal 3 – to remove the one month 100% Council Tax discount for empty, unoccupied and unfurnished properties and full council tax from the point of ownership be charged.

 

 

Reason for decision: The primary objective of the proposed long-term empty and second home premiums is to bring unoccupied property back into use.

Agreeing the proposed changes to Council Tax discounts and exemptions would result in the Council generating extra income through the Council Tax. The proposal would mean that the Council and major preceptors would benefit from an increase in Council Tax revenue without Council Tax being increased.

The discounts and exemptions will affect the Council Taxbase, which forms part of the annual calculation of the Council’s council tax requirement in accordance with Section 31A Local Government Finance Act 1992 prior to approval by the Full Council.