Issue - meetings
Council Tax Discounts and Premiums
Meeting: 06/01/2025 - Strategy and Resources Committee (Item 97)
97 Council Tax Discounts and Premiums 
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Report by Revenues and Benefits Manager (attached)
Minutes:
The Committee considered a report by the Head of Customer Focus (circulated previously) regarding Council Tax Discounts and Premiums.
The Head of Customer Focus highlighted the following:
· The table at section 4.7 of the report detailed the current level of discounts and premiums,
· The table at section 4.11 of the report (shown on agenda pages 146 and 147) detailed the proposed discounts and premiums for the financial year 2025/26.
The Chair confirmed there was still no progress from Devon County Council on the request for the extra income from the second homes council tax premium to be ring-fenced to help ease the housing crisis.
RECOMMENDED that Council make the determinations in relation to the classes of dwellings as set out in the following table, as detailed in the report at 4.11:
|
Class A (includes second homes) Dwellings which are no one’s sole or main residence which are substantially furnished 28-day planning restriction3 |
0% discount / 0% premium. |
|
Class B (includes second homes) Dwellings which are no one’s sole or main residence which are substantially furnished No planning restriction4 |
0% discount / 0% premium. |
|
Class C Dwellings which are unoccupied and substantially unfurnished (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). |
100% discount for a period of three months. |
|
Class D structural repairs Dwellings which are unoccupied and substantially unfurnished (Maximum 12 months). |
0% discount. |
|
Premium - Dwellings which are unoccupied and substantially unfurnished (Empty dwellings premium) After 1 year up to 5 years of becoming empty. |
100% premium. |
|
Premium - Dwellings which are unoccupied and substantially unfurnished (Empty dwellings Premium) Dwellings empty for 10 years or more. |
300% premium. |
|
Class D structural repairs Dwellings which are unoccupied and substantially unfurnished (Maximum 12 months). |
0% discount. |
|
Premium - Dwellings which are unoccupied and substantially unfurnished (Empty dwellings premium) After 2 years up to 5 years of becoming empty. |
100% premium. |
|
Premium - Dwellings which are unoccupied and substantially unfurnished (Empty dwellings Premium) Dwellings empty between 5 years and up to 10 years. |
200% premium. |
|
Premium - Dwellings which are unoccupied and substantially unfurnished (Empty dwellings Premium) Dwellings empty for 10 years or more. |
300% premium. |
|
Premium- Dwellings which are unoccupied and furnished (second homes). |
100% premium. |
3 restricted by a planning condition preventing occupancy for a continuous period of at least 28 days
4 the occupation of which is not restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in the relevant year