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:
2) To continue to award a local discount of 100% in 2026-27 for eligible cases of hardship under Section 13A of the Local Government Finance Act 1992 (as amended) and that the Revenues Manager has delegated authority to make Discretionary Reductions under the Hardship Policy up to the value of £4k as indicated in the associated policy in Appendix B.
4) The long-term empty-property premiums for the year 2026-27 (subject to the empty premium exceptions shown in Appendix C) are set at the levels indicated in the table at paragraph 4.2
5) To continue to award a local discount of 100% in 2026-27 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) A new second homes premium of 100% as detailed in paragraph 4.3 (subject to the second home premium exceptions shown in Appendix C) continues to be applied in 2026-27.
Reason for the decision:
To set appropriate council tax discounts and premiums which will apply in 2026-27 and to raise council tax revenue.