Decision details

Council Tax & NDR Exemptions, Discounts and Relief

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 appropriate.



      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..


Reasons for the decision:

The recommendations need to be agreed by full Council to enable the setting of the Council Tax budget for 2019/20.

Alternative options considered:


Interests and Nature of Interests Declared:


Reason Key: Affects more than 1 ward;

Wards Affected: (All Wards);

Financial Impact: Potential effect on the Council Tax Fund.

Declarations: None

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: 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

Accompanying Documents: