Issue - decisions

That it be 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.