Decision - Council Tax Discounts and Exemptions reform

skip navigation and tools

Decision details

Council Tax Discounts and Exemptions reform

Decision Maker: Policy & Resources Committee (pre 2015)

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes


To seek approval for a consultation exercise to be undertaken in relation to a Council Tax strategy on government proposals for Discounts and Exemptions.


(1)               That the following changes to council tax discounts and exemptions are proposed from 1 April 2013:


·         the removal of the 10% second Homes discount so that all second homes are liable for full council tax

·         the giving of 100% discount on properties undergoing structural work for up to 12 months (or 6 months after the works are completed whichever is the earlier) to replicate the existing Class A exemption;

·         the levying of the maximum allowable premium of 50% on properties that have been empty for more than two years;


(2)               That the issues in relation to discounts that might be applied in the first six months of a property being empty be noted;


(3)               That the proposed approach to consultation be agreed; and


(4)               That a further report be brought back to this Committee on 11th October 2012.

Report author: Paul Ross-Dale

Publication date: 12/07/2012

Date of decision: 12/07/2012

Decided at meeting: 12/07/2012 - Policy & Resources Committee (pre 2015)

Effective from: 20/07/2012

Accompanying Documents:


Brighton & Hove City Council | Hove Town Hall | Hove | BN3 3BQ | Tel: (01273) 290000 | Mail: | how to find us | comments & complaints