Agenda item

DETERMINATION OF COUNCIL TAX DISCOUNTS 2021/22

Summary:

 

 

 

 

 

 

 

 

 

 

Options considered:

This report sets out alternative options for the level of council tax discounts which Full Council will resolve shall apply to classes of dwelling for the financial year 2021/22.

 

The determinations are made by the Council under sections 11A and 11B, and of the Local Government Finance Act 1992, subsequent enabling powers and Regulations made under the Act.

 

The recommendations take advantage of the reforms included in the Local Government Finance Act 2012 as amended to generate additional revenue. 

 

 

Conclusions:

 

The legislation provides local authorities with the power to make changes to the level of council tax discount in relation to classes of property. The Council has to approve its determinations for each financial year. The calculation of the tax base for 2021/22 will be made on the assumption that the determinations recommended below will apply. 

 

 

Recommendations:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reasons for

Recommendations:

 

Members recommend that Full Council shall resolve 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 one of the following applies:

 

Recommendation 1

 

(a)          The discounts for the year 2021/22 and beyond are set at the levels indicated in the table at paragraph 2.1.

(b)          The premium for long term empty properties (those that have been empty for a consecutive period longer than 24 months) is continued at 100% of the Council Tax charge for that dwelling

(c)           The premium for long term empty properties (those that have been empty for a consecutive period longer than 60 months) is continued at 200% of the Council Tax charge for that dwelling

(d)          The premium for long term empty properties (those that have been empty for a consecutive period longer than 120 months) is set at 300% of the Council Tax charge for that dwelling

(e)          To continue to award a local discount of 100% for eligible cases of care leavers under section 13A of the Local Government Finance Act 1992 (as amended).

(f)            That an exception to the levy charges may be made by the Section 151 Officer in conjunction with the Portfolio holder for Finance, on advice of the Revenues Manager in the circumstances laid out in section 3.6 of this report.

 

Recommendation 2

 

(a)          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 and;

(b)          those dwellings described or geographically defined at Appendix A which in the reasonable opinion of the Head of Finance and Asset Management 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.

   

In accordance with the relevant legislation these determinations shall be published in at least one newspaper circulating in North Norfolk before the end of the period of 21 days beginning with the date of the determinations.

 

To set appropriate council tax discounts which will apply in 2021/22 in accordance with the legal requirements and to raise additional council tax revenue.

 

 

 

Cabinet Member(s)

Eric Seward

Ward(s) affected

All

 

 

Contact Officer, telephone number and email:

Lucy Hume, 01263 516246, lucy.hume@north-norfolk.gov.uk

     

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reasons for Recommendations:

(e)               To continue to award a local discount of 100% for eligible cases of care leavers under section 13A of the Local Government Finance Act 1992 (as amended).

(f)                 That an exception to the levy charges may be made by the Section 151 Officer in conjunction with the Portfolio holder for Finance, on advice of the Revenues Manager in the circumstances laid out in section 3.6 of this report.

 

Recommendation 2

 

(a)               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 and;

 

(b)               those dwellings described or geographically defined at Appendix A which in the reasonable opinion of the Head of Finance and Asset Management 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.

 

In accordance with the relevant legislation these determinations shall be published in at least one newspaper circulating in North Norfolk before the end of the period of 21 days beginning with the date of the determinations.

 

To set appropriate council tax discounts which will apply in 2021/22 in accordance with the legal requirements and to raise additional council tax revenue.

 

 

Cabinet Member(s)

Eric Seward

Ward(s) affected

All

 

Contact Officer, telephone number and email:

Lucy Hume, 01263 516246, lucy.hume@north-norfolk.gov.uk

Minutes:

Cllr E Seward introduced the report and informed Members that the Council were legally required to set Council Tax discounts for the year ahead. It was noted that once set, they would help determine the tax base for the year which was required to set the budget. Cllr E Seward reported that the only proposed change for the year pertained to empty properties, as Councils had now been given the power to increase Council Tax charges on properties empty for 10 years or more by 300%. He added that officers had recommended that this charge be introduced for the 2021/22 financial year, as it would provide a small opportunity to generate income, as well as provide a policy tool to encourage owners to bring empty properties back into use. It was noted that maintaining discretionary powers was advised, so that fees could be waived for renovations. The CTA reported that several other Council’s also planned to introduce the 300% charge in the year ahead.

 

Questions and Discussion

 

The Recommendations were proposed by Cllr E Spagnola and seconded by Cllr P Heinrich.

 

RESOLVED

 

To recommend that Full Council resolve 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 one of the following applies:

 

1.      (a)The discounts for the year 2021/22 and beyond are set at the levels indicated in the table at paragraph 2.1.

 

(b) The premium for long term empty properties (those that have been empty for a consecutive period longer than 24 months) is continued at 100% of the Council Tax charge for that dwelling

 

(c) The premium for long term empty properties (those that have been empty for a consecutive period longer than 60 months) is continued at 200% of the Council Tax charge for that dwelling

 

(d) The premium for long term empty properties (those that have been empty for a consecutive period longer than 120 months) is set at 300% of the Council Tax charge for that dwelling

 

(e) To continue to award a local discount of 100% for eligible cases of care leavers under section 13A of the Local Government Finance Act 1992 (as amended).

 

(f) That an exception to the levy charges may be made by the Section 151 Officer in conjunction with the Portfolio holder for Finance, on advice of the Revenues Manager in the circumstances laid out in section 3.6 of this report.

 

2.     (a) 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 and;

 

(b) those dwellings described or geographically defined at Appendix A which in the reasonable opinion of the Head of Finance and Asset Management 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.

 

Supporting documents: