Issue - meetings

REPORT OF THE SERVICE DIRECTOR – CUSTOMERS

To consider whether to increase Council Tax Premiums payable and extend the discount period on empty properties.

RESOLVED:

(1)     That in accordance with Section 11B of the Local Government Finance Act 1992 as amended by Section 2 of the Rating (Properties in Common Occupation) & Council Tax (Empty Dwellings) Act 2018, that from 1 April 2020 a 100% Premium is levied on all properties empty for more than two years;

(2)     That under Section 11A of the Local Government Finance Act 1992, amended by Section 11 of the Local Government Finance Act 2012, the Council creates a locally defined Council Tax Discount of 100% for the first fifty-six days that a property is unoccupied and substantially unfurnished and does not fall into any Council Tax Exemption Class, and zero % for any period after fifty-six days.

REASONS FOR DECISIONS:

(1)     To support the principle of getting unoccupied properties back into occupation whilst also considering the implications of collection.

(2)     To provide more time to turn around empty properties and reduce the number of small value Council Tax bills produced.

Audio recording – Session 1 – 40 minutes 52 seconds

The Executive Member for Finance and IT presented the report entitled Council Tax Premiums & Discounts on Empty Properties together with the following appendices:

·                Council Tax Premiums Discounts on Empty Properties – Addendum;

·                Appendix 1 – Summary of consultation responses;

·                Changes to Council Tax Premiums, Discounts on Empty Properties - Appendix 1 – Addendum.

The Executive Member for Finance and IT proposed recommendations 2.1.2 and 2.2.

The Service Director – Customers explained that there was a balance to be struck between the intention of the proposal to encourage empty properties to be brought back into occupation and charging too much.

The following Members took part in the debate:

·                Councillor Martin Stears-Handscomb.

RESOLVED:

(1)       That in accordance with Section 11B of the Local Government Finance Act 1992 as amended by Section 2 of the Rating (Properties in Common Occupation) & Council Tax (Empty Dwellings) Act 2018, that from 1 April 2020 a 100% Premium is levied on all properties empty for more than two years;

(2)       That under Section 11A of the Local Government Finance Act 1992, amended by Section 11 of the Local Government Finance Act 2012, the Council creates a locally defined Council Tax Discount of 100% for the first fifty-six days that a property is unoccupied and substantially unfurnished and does not fall into any Council Tax Exemption Class, and zero % for any period after fifty-six days.

REASONS FOR DECISIONS:

(1)     To support the principle of getting unoccupied properties back into occupation whilst also considering the implications of collection.

(2)     To provide more time to turn around empty properties and reduce the number of small value Council Tax bills produced.