Issue - items at meetings - Council Tax Discounts and Exemptions reform

Report of the Director of Finance (copy attached).

(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 11^th October 2012.

24.1         RESOLVED:

(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;

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

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

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