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Decision details

Council Tax Reduction Scheme and Council Tax Discounts 2021/22

Decision Maker: Executive

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No

Decision:

That it be RECOMMENDED TO COUNCIL:

1.   That the default Council Tax Reduction Scheme be ADOPTED effective from 1 April 2021 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 effective from 1 April 2021:

·          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 homes) is zero.

·          An empty homes premium of an additional 100% is levied on properties that have remained unoccupied and substantially unfurnished for at least two years, but less than five years.

·          An empty homes premium of an additional 200% is levied on properties that have remained unoccupied and substantially unfurnished for at least five years, but less than ten years.

·          An empty homes premium of an additional 300% is levied on properties that have remained unoccupied and substantially unfurnished for at least ten years.

Publication date: 27/08/2020

Date of decision: 26/08/2020

Decided at meeting: 26/08/2020 - Executive

Accompanying Documents: