Decision Maker: Executive
Decision status: Recommendations Approved
Is Key decision?: Yes
Is subject to call in?: Yes
Review current exemptions, discounts and
relieves in Council Tax and NDR to confirm still
i. the decision to grant a 0% discount to taxpayers of Class A, B, C and D properties (empty and second homes) to remain unchanged.
ii. the Council Tax payable for properties which have been unoccupied and substantially unfurnished for a continuous period of over 2 years shall incur a 100% premium (up from 50%), in accordance with the Rating and Council Tax (empty dwellings) Act 2018 from 1 April 2019..
The recommendations need to be agreed by full Council to enable the setting of the Council Tax budget for 2019/20.
Reason Key: Affects more than 1 ward;
Wards Affected: (All Wards);
Financial Impact: Potential effect on the Council Tax Fund.
Subject to Urgent Proceedings: No
Making Representations: In writing to the Executive Director: Delivery
Other reasons / organisations consulted
Contact: David Evans, Revenue Services Manager Email: firstname.lastname@example.org Tel: 01344 352098.
Report author: David Evans
Publication date: 12/02/2019
Date of decision: 12/02/2019
Decided at meeting: 12/02/2019 - Executive
Effective from: 20/02/2019