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 2026-27 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
2026-27 for eligible cases of hardship under Section 13A of the
Local Government Finance Act 1992 (as amended) and that the
Revenues Manager has delegated authority to make Discretionary
Reductions under the Hardship Policy up to the value of £4k
as indicated in 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
2026-27 (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
2026-27 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) continues to be applied in 2026-27.
 
Reason for the decision:
 
To set appropriate council tax discounts and
premiums which will apply in 2026-27 and to raise council tax
revenue.