76 The Technical Reform of Council Tax PDF 32 KB
To consider a report by the Head of Customer Services on the Government’s proposals to reform Council Tax.
Contact: J Barber 388105
Decision:
(a) that unoccupied and non-furnished (Class C) properties be granted 100% discount for one month and then 0% thereafter;
(b) that second home discounts be reduced to 0%;
(c) that uninhabitable properties (class A) be granted 100% discount for a maximum of twelve months (no change);
(d) that empty homes premium be levied after two years at 50% in addition to the 100% charge currently made; and
(e) that monthly instalments continue to be made due on 15th day of each month (extended to those who request twelve monthly instalments) but Managers be permitted to include an additional later instalment date purely as an incentive for those opting to pay by direct debit; and
(f) that in accordance with Section 10 – 13 of the Local Government Finance Act 2012, the Head of Customer Services be authorised to calculate and award such discounts and the Council’s Scheme of Delegation be amended accordingly.
Minutes:
Further to Minute No. 37 and by way of a report by the Head of Customer Services (a copy of which is appended in the Minute Book) the Cabinet were acquainted with the present position in relation to the Government’s proposals to reform Council Tax. Executive Councillors were reminded that the proposals formed part of the Local Government Finance Act 2012.
Having been advised that the Act had received royal consent on 31st October 2012 and the changes would take effect from 1st April 2013, the Cabinet
RESOLVED
(a) that unoccupied and non-furnished (Class C) properties be granted 100% discount for one month and then 0% thereafter;
(b) that second home discounts be reduced to 0%;
(c) that uninhabitable properties (class A) be granted 100% discount for a maximum of twelve months (no change);
(d) that empty homes premium be levied after two years at 50% in addition to the 100% charge currently made;
(e) that monthly instalments continue to be made due on 15th day of each month (extended to those who request twelve monthly instalments) but Managers be permitted to include an additional later instalment date purely as an incentive for those opting to pay by direct debit; and
(f) that in accordance with Section 10 – 13 of the Local Government Finance Act 2012, the Head of Customer Services be authorised to calculate and award such discounts and the Council’s Scheme of Delegation be amended accordingly.