At its meeting on 8 January 2020 the Executive Committee considered Council Tax  Reduction Scheme and Council Tax Discounts and RECOMMENDED TO COUNCIL that:

1.    The default Council Tax Reduction Scheme be ADOPTED to be effective from 1 April 2020 with a minor revision to the national working age regulations to allow for a de minimis tolerance for income changes.

2.    Authority be delegated to the Head of Finance and Asset Management, in consultation with the Lead Member for Finance and Asset Management, to agree the uprating of the working age regulations incorporated into the local Council Tax Reduction Scheme in line with those announced by the Department for Work and Pensions.

3.    The following Council Tax discounts be ADOPTED to be effective from 1 April 2020:

·         The discount for unoccupied and substantially unfurnished properties is 25% for a maximum period of six months.

·         The discount for properties which are vacant and require major repair work to render them habitable is 25% for a maximum period of 12 months.

·         The discount for unoccupied furnished properties (second home) is zero.

·         An empty homes premium of an additional 100% is levied on properties that have remained unoccupied and substantially unfurnished for more than two years.

·         An empty homes premium of an additional 200% is levied on properties that have remained unoccupied and substantially unfurnished for more than five years.

61.16         At its meeting on 8 January 2020, the Executive Committee had considered the Council Tax Reduction Scheme and Council Tax Discounts and recommended to Council that the default Council Tax Reduction Scheme be adopted to be effective from 1 April 2020 with a minor revision to the national working age regulations to allow for a de minimis tolerance for income changes; that authority be delegated to the Head of Finance and Asset Management, in consultation with the Lead Member for Finance and Asset Management, to agree the uprating of the working age regulations incorporated into the local Council Tax Reduction Scheme in line with those announced by the Department for Work and Pensions; and that the following Council Tax discounts be effective from 1 April 2020:

·         The discount for unoccupied and substantially unfurnished properties was 25% for a maximum period of six months.

·         The discount for properties which are vacant and require major repair work to render them habitable is 25% for a maximum period of 12-months.

·         The discount for unoccupied furnished properties (second home) is zero.

·         An empty homes premium of an additional 100% is levied on properties that have remained unoccupied and substantially unfurnished for more than two years.

·         An empty homes premium of an additional 200% is levied on properties that have remained unoccupied and substantially unfurnished for more than five years.

61.17         The report which was considered by the Executive Committee had been circulated with the Agenda for the current meeting at Pages No. 106-115.

61.18         The Chair of the Executive Committee proposed the recommendation which was seconded by the Vice-Chair.

61.19         Referring to Page No. 107, a Member welcomed the fact that claimants would not need to be continually reassessed; however, he questioned whether £10 was the maximum allowed or whether there was any flexibility. In response, the Revenues and Benefits Manager explained that the team had explored many options but the recommended way forward would make Tewkesbury Borough consistent across Gloucestershire.

61.20         Accordingly, it was

RESOLVED     1. That the default Council Tax Reduction Scheme be              ADOPTED to be effective from 1 April 2020 with a minor   revision to the national working age regulations to allow for a de minimis tolerance for income changes.

2.   That authority be delegated to the Head of Finance and Asset Management, in consultation with the Lead Member for Finance and Asset Management, to agree the uprating of the working age regulations incorporated into the local Council Tax Reduction Scheme in line with those announced by the Department for Work and Pensions.

3.   That the following Council Tax discounts be ADOPTED to be effective from 1 April 2020:

·      The discount for unoccupied and substantially unfurnished properties is 25% for a maximum period of six months.

·      The discount for properties which are vacant and require major repair work to render them habitable is 25% for a maximum period of 12 months.

·      The discount for unoccupied furnished properties (second home) is zero.

·      An empty homes premium of an additional 100% is levied on properties that have remained unoccupied and substantially unfurnished for more than two years.

·      An empty homes premium of an additional 200% is levied on properties that have remained unoccupied and substantially unfurnished for more than five years.