Decision

Decision
RESOLVED
 
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 2025-26 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
2025-26 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 empty property levy charges
may continue to be made by the Revenues Manager in the
circumstances laid out in section 4.2 of this
report.
4)   
The long-term empty-property premiums for the year
2025-26 (subject to the empty premium exceptions shown in Appendix
C) are set at the levels indicated in the table at paragraph
4.2
5)   
To continue to award a local discount of 100% in
2025-26 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)   
A new second homes premium of 100% as detailed in
paragraph 4.3 (subject to the second home premium exceptions shown
in Appendix C) is applied from 1 April 2025.
 
Reasons for the recommendations:
 
To set appropriate council tax discounts and
premiums which will apply in 2025-26 and to raise council tax
revenue.