Decision details

To recommend to Council that it approves the changes to Council Tax Discounts and Exemptions prior to setting the tax base for 2013/14.

Cabinet recommended the following changes in Council Tax discounts and exemptions to Council take effect from the 1^st April 2013:

·           That Class A (vacant properties undergoing alterations as defined by the regulations) attract a 100% charge from the day they become vacant

·           That Class C (empty unfurnished properties as defined by the regulations) attract a 100% charge from the day they become vacant

·           That Second homes (as defined by the regulations) to be charged at 100%

·           That Class L (repossessed properties) attract a 100% charge from the day of repossession should the necessary legislation be in place to allow this from the 1^st April 2013.

·           That the long-term empty property premium of 150% is implemented for properties vacant for over two years.

·           That the above policy position in respect of discretionary discounts and exemptions be kept under review in respect of future years