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That it be 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.