Agenda item

DETERMINATION OF COUNCIL TAX DISCOUNTS 2022/23

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 2022/23.

 

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 2022/23 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 2022/23 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 set 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 set 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 award a Council Tax Hardship Discount of 100% as per the policy attached at Appendix B, under the provisions section 13A of the Local Government Finance Act 1992 (as amended)

(f)             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).

(g)            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 2022/23 in accordance with the legal requirements and to raise additional council tax revenue.

 

 

 

LIST OF BACKGROUND PAPERS AS REQUIRED BY LAW

(Papers relied on to write the report, which do not contain exempt information and which are not published elsewhere)

 

 

 

 

             

Cabinet Member(s)

Cllr Eric Seward

Ward(s) affected

All

 

Contact Officer, telephone number and email:

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

 

Decision:

Decision

Resolved to recommend to Full Council:

 

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 2022/23 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 set 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 set 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 award a Council Tax Hardship Discount of 100% as per the policy attached at Appendix B, under the provisions section 13A of the Local Government Finance Act 1992 (as amended)

(f)             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).

(g)            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.

 

Reasons for the decision:

 

To set appropriate council tax discounts which will apply in 2022/23 in accordance with the legal requirements and to raise additional council tax revenue.

 

Supporting documents: