Issue - meetings

Review of Council Tax Discounts and Exemptions 2013-2014

Meeting: 19/12/2012 - Cabinet (Item 7)

7 Review of Council Tax Discounts and Exemptions 2013-2014 pdf icon PDF 132 KB

B  Report of Director of Resources (Copy herewith)

Decision:

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

 

Minutes:

Councillor Beardsworth addressed Cabinet and questioned whether Members were mindful of the impact that the proposed review would have on the Housing Revenue Account. She commented that the proposed changes could have a financial impact on some residents who had previously been exempt from paying Council Tax and questioned what steps had been put in place to address potential problems.

Councillor Bottwood, as the relevant Cabinet Member submitted a report. He commented that the proposed changes would bring empty houses back into use.

RESOLVED:

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

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

 

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

 

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

 

d)    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 1st April 2013.

 

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

 

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