Decision details

The Committee considered a report by the Head of Customer Focus (circulated previously) regarding Council Tax Discounts.

The Director of Resources highlighted the following:

·       This was an annual report to set the Council Tax Discounts relating to certain properties for the financial year commencing 1 April 2022

·       There were no proposed changes to the discounts and levies and it was recommended that they were set at the same level as for 2021/22.

RECOMMENDED that Council makes the following determinations in relation to the classes of dwellings set out below for the financial year commencing 1 April 2022:

(a)  Class A and Class B Unoccupied and furnished properties

Set a 0% discount, therefore levying full council tax.

(b)  Classes A and B do not include any dwelling –

                 i.         Which consists of a pitch occupied by a caravan or a mooring occupied by a boat.

               ii.         Where a qualifying person in relation to that dwelling is a qualifying person in relation to another dwelling in England, Wales or Scotland which is job related.

              iii.         Which for a qualifying person is job related where that person is a qualifying person in relation to another dwelling in England, Wales or Scotland.

(c)  Class C Unoccupied and substantially unfurnished properties
Set a discount of 100%, for up to three months.

(d)  For the purpose of Class C, in considering whether a dwelling has been unoccupied for any period, any one period, not exceeding six weeks, during which it was occupied shall be disregarded.

(e)  Properties which have been unoccupied and substantially unfurnished for over two years, levy the empty home premium of 200% of the normal liability.

(f)    Properties which have been unoccupied and substantially unfurnished for over five years, levy the empty home premium of 300% of the normal liability.

(g)  Properties which been unoccupied and substantially unfurnished for over ten years, levy the empty home premium of 400% of the normal liability.