Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Date of Decision: February 3, 2025

Purpose:

Content: 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.