Purpose

Local discounts: The Local Government Finance
Act 2003 provided devolved powers for billing authorities to make
decisions on council tax discounts for certain dwellings based on
local circumstances such as second homes and long term empty
dwellings. Additional freedoms have been added by the Local
Government Finance Act 2012 : extending the range of discounts that
can be awarded to second homes, allowing for an ‘empty home
premium’, and allowing charging up to 100% Council Tax for
some properties that were previously exempt. This report will
review the current discounts with particular emphasis on the empty
homes premium which Councils may now increase to 100% after 24
months.

Content

RESOLVED
 

(1) 
That the council tax discounts proposed in the
appendix to the agenda report be applied for the 2019-2020
financial year.
 

(2) 
Provided that the Rating
(Property in Common Occupation) and Council Tax (Empty Dwellings)
Bill 2017-2019 is passed, that the council tax empty
homes premium be set at 100% for the 2019-2020 financial
year.