Decision Maker: Strategy and Resources Committee
Decision status: For Determination
Is Key decision?: Yes
Is subject to call in?: No
The Committee considered a report by the Revenues and Benefits Manager (circulated previously) regarding Council Tax Discounts.
The Head of Resources advised that the proposed Council Tax Discounts relating to certain properties for the financial year commencing 1 April 2021 were unchanged from the last financial year and the same level of discounts were recommended.
RECOMMENDED that Council makes the following determinations in relation to the classes of dwellings set out below for the financial year commencing 1 April 2021:
(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.
Report author: Julie Dark
Publication date: 19/03/2021
Date of decision: 01/03/2021
Decided at meeting: 01/03/2021 - Strategy and Resources Committee