Issue - meetings

Minute 452 refers

RESOLVED – that the following discounts in respect of council tax be approved with effect from 1 April 2013:

(A)      a discount of 50% for any period of up to six months in respect of dwellings which become empty and unfurnished;

(B)      a discount of 50%  where a dwelling is empty undergoing major repair for such minimum period as prescribed by regulation; and

(C)      a discount of nil in respect of second homes.

The Executive considered a report on the discretionary elements of council tax and premium to take effect from 1 April 2012.  It was noted that as part of the localism agenda, the government now allowed local discretion to set discounts and to replace some currently prescribed exemptions and discounts.

The Executive noted the outcome of the government consultation paper and the purpose of allowing local authorities to keep the overall level of council tax down by adjusting tax relief on second homes and empty properties which did not merit special treatment.

The Executive supported the recommendations as now detailed.  

RECOMMENDED – that the following discounts in respect of council tax be approved with effect from 1 April 2013:

(A)     a discount of 50% for any period of up to six months in respect of dwellings which become empty and unfurnished;

(B)    a discount of 50%  where a dwelling is empty undergoing major repair for such minimum period as prescribed by regulation; and

(C)    a discount of nil in respect of second homes.