Agenda item

At its meeting on 16 November 2022 the Committee considered the Council Tax Reduction Scheme and Council Tax Discounts 2023/24 and RECOMMENDED TO COUNCIL:

1.      That the default Council Tax Reduction Scheme be ADOPTED effective from 1 April 2023 with a minor revision to the national working age regulations to allow for a de minimus tolerance for income changes.

2.      That authority be delegated to the Head of Corporate Services, 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 2023:

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

·      The discount for properties that are unoccupied and require major structural repair work to render them habitable is 25% for the maximum period of 12 calendar 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 remain 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 remain 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 remain unoccupied and substantially unfurnished for at least ten years.

50.7           At its meeting on 16 November 2022, the Executive Committee had considered the Council Tax Reduction Scheme and Council Tax Discounts 2023/24 and recommended that the default Council Tax Reduction Scheme be adopted effective from 1 April 2023 with a minor revision to the national working age regulations to allow for a de minimus tolerance for income changes; that authority be delegated to the Head of Corporate Services, 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 adopted effective from 1 April 2023: the discount for unoccupied and substantially unfurnished properties is 25% for the maximum period of six calendar months; the discount for properties that are unoccupied and require major structural repair work to render them habitable is 25% for the maximum period of 12 calendar months; the discount for unoccupied furnished properties (second homes) is zero; an empty properties 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 properties 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; and an empty properties premium of an additional 300% is levied on properties that have remained unoccupied and substantially unfurnished for at least ten years.

50.8           The report which was considered by the Executive Committee had been circulated with the Agenda for the current meeting at Pages No. 38-42.

50.9           The Chair of the Executive Committee proposed the recommendation of the Executive Committee and it was seconded by the Vice-Chair.

50.10         A Member questioned how second homes were monitored and was advised that Officers visited properties to review and monitor them; it was up to the owner to report a home as a second home but either way they paid 100% Council Tax. Accordingly, it was

                  RESOLVED          1. That the default Council Tax Reduction Scheme be                                            ADOPTED effective from 1 April 2023 with a minor revision                                    to the national working age regulations to allow for a de                                                   minimus tolerance for income changes.

                                                2. That authority be delegated to the Head of Corporate                                         Services, 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 2023:

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

·      The discount for properties that are unoccupied and require major structural repair work to render them habitable is 25% for the maximum period of 12 calendar months.

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

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