Issue - meetings
Council Tax Discounts
Meeting: 07/01/2019 - Executive (Item 93)
93 Council Tax Discounts 
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Report by Revenues and Benefits Manager (attached).
Minutes:
The Executive considered a report by the Revenues and Benefits Manager (circulated previously), the options and/or alternatives and other relevant facts set out in the report regarding determination of Council Tax Discounts for the financial year commencing 1st April 2019.
The Head of Resources advised that there was only one change to the scheme for 2019/20. This was in relation to properties that had been unoccupied and substantially unfurnished for over two years. New regulations allowed Local Authorities to increase the empty home premiums and it was proposed that the premium be increased to 200% for 2019/20. For future years, it would be recommended that for 2020/21 that the premium be increased to 300% and for 2021/22 to 400%.
RECOMMENDED
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(a) |
That the Council makes the following determinations in relation to the classes of dwellings set out below for the financial year commencing 1 April 2019:- |
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(i) |
Class A and Class B
Unoccupied and furnished properties Set a 0% discount, thereby levying full council tax
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(ii) |
Classes A and B do not include any dwelling – Which consists of a pitch occupied by a caravan or a mooring occupied by a boat 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 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
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(iii) |
Class C Unoccupied and substantially unfurnished properties Set a discount of 100%, for up to three months.
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(iv) |
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.
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(v) |
Properties which have been unoccupied and substantially unfurnished for over two years, levy the empty home premium of 200% of the normal liability.
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REASON FOR RECOMMENDATIONS
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To approve the level of discounts to certain properties for the financial year commencing 1 April 2019. |