Decision

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:
 
1)   
The discounts for the year 2024-25 and beyond are
set at the levels indicated in the table at paragraph
3.1.
 
2)   
To continue to award a local discount of 100% in
2024-25 for eligible cases of hardship under Section 13A of the
Local Government Finance Act 1992 (as amended). See the associated
policy in Appendix B.
 
3)   
That an exception to the levy charges may continue
to be made by the Revenues Manager in the circumstances laid out in
section 3.2 of this report.
 
4)   
The premiums for the year 2024-25 and beyond are set
at the levels indicated in the table at paragraph
4.2.
 
5)   
To continue to award a local discount of 100% in
2024-25 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)   
The long-term empty-property premium of 100% is
brought forward to increase from 12 months rather than 24 months
from 1 April 2025, subject to the necessary legislation.
 
9)   
A new second homes premium of 100% as detailed in
paragraph 4.3 is applied from 1 April 2025, subject to the
necessary legislation.
 
Reason for the recommendation:
 
To set appropriate council tax
discounts and premiums which will apply in 2024-25 and to raise
council tax revenue.