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Decision details

Council Tax Reduction Scheme and Council Tax Discounts

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 with effect from 1 April 2022, with a minor revision to the national working age regulations to allow for a de minimis tolerance for income changes of £10 or less per week.

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 options for the working age Council Tax Reduction Scheme for 2023/24 are formally reviewed during the 2022/23 financial year.

4.       That the following Council Tax discounts be ADOPTED effective from 1 April 2022:

·        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: 11/10/2021

Date of decision: 06/10/2021

Decided at meeting: 06/10/2021 - Executive

Accompanying Documents: