Decision details

Decision

RESOLVED

To recommend to Full Council that under Section 11A of the Local Government Finance Act 1992 and in accordance with the provisions of the Local Government Finance Act 2012 and other enabling powers that:

1)    The discounts for the year 2024-25 and beyond are set at the levels indicated in the table at paragraph 3.1.

2)    To continue to award a local discount of 100% in 2024-25 for eligible cases of hardship under Section 13A of the Local Government Finance Act 1992 (as amended). See the associated policy in Appendix B.

3)    That an exception to the levy charges may continue to be made by the Revenues Manager in the circumstances laid out in section 3.2 of this report.

4)    The premiums for the year 2024-25 and beyond are set at the levels indicated in the table at paragraph 4.2.

5)    To continue to award a local discount of 100% in 2024-25 for eligible cases of care leavers under Section 13A of the Local Government Finance Act 1992 (as amended).

6)    Those dwellings that are specifically identified under regulation 6 of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 will retain the 50% discount as set out in paragraph 2.1 of this report.

7)    Those dwellings described or geographically defined at Appendix A which in the reasonable opinion of the Revenues Manager are judged not to be structurally capable of occupation all year round and were built before the restrictions of seasonal usage were introduced by the Town and Country Planning Act 1947, will be entitled to a 35% discount.

8)    The long-term empty-property premium of 100% is brought forward to increase from 12 months rather than 24 months from 1 April 2025, subject to the necessary legislation.

9)    A new second homes premium of 100% as detailed in paragraph 4.3 is applied from 1 April 2025, subject to the necessary legislation.

Reason for the recommendation:

To set appropriate council tax discounts and premiums which will apply in 2024-25 and to raise council tax revenue.