Issue - meetings

Report of Director of Finance

Purpose of report

To enable members to consider Council Tax discounts and to seek a recommendation to Council of the proposed levels of Council Tax discounts for the financial year 2022-23.

To enable members to consider the banded scheme for Council Tax Reduction and to seek approval to recommend to Council a Council Tax Reduction Scheme for the financial year 2022-23.

Recommendations

The meeting is recommended:

1.1         To note the contents of this report and any financial implications for the Council.

1.2          To recommend to Council:

·         the option of no-change to the Council Tax Reduction Income Banded Scheme for Working Age Customers for 2022-23

·         to amend the Working Age Regulations in line with annual uprating

·         to amend the Council Tax Regulations for pensioners in line with uprating announced by the Department for Levelling Up, Housing and Communities

1.3       To recommend to Council the levels of Council Tax discounts and premiums for 2022- 23 remain unchanged and remain as follows

·         Retain the discount for second homes at zero

·         Retain the discount for empty homes (unoccupied and substantially unfurnished) at 25% for 6 months and thereafter zero.

·         Retain the empty homes premium of an additional 100% for properties that have remained empty for more than 2 years.

Resolved

(1)           That the contents of this report and any financial implications for the Council be noted.

(2)           That Full Council be recommended to agree:

·         the option of no-change to the Council Tax Reduction Income Banded Scheme for Working Age Customers for 2022-23;

·         to amend the Working Age Regulations in line with annual uprating; and

·         to amend the Council Tax Regulations for pensioners in line with uprating announced by Department for Levelling Up, Housing and Communities.

(3)           That, having given due consideration,  Full Council be recommended to agree the following levels of Council Tax discounts and premiums for 2022- 23 as follows:

·       Retain the discount for second homes at zero

·       Retain the discount for empty homes (unoccupied and substantially unfurnished) at 25% for 6 months and thereafter zero.

·       Retain the empty homes premium of an additional 100% for properties that have remained empty for more than 2 years.

The Director of Finance submitted a report to enable members to consider Council Tax discounts and to seek a recommendation to Council of the proposed levels of Council Tax discounts for the financial year 2022-23.

The report also enabled members to consider the banded scheme for Council Tax Reduction and to seek approval to recommend to Council a Council Tax Reduction Scheme for the financial year 2022-23.

Resolved

(1)          That the contents of this report and any financial implications for the Council be noted.

(2)          That Full Council be recommended to agree:

·            the option of no-change to the Council Tax Reduction Income Banded Scheme for Working Age Customers for 2022-23;

·            to amend the Working Age Regulations in line with annual uprating; and

·            to amend the Council Tax Regulations for pensioners in line with uprating announced by Department for Levelling Up, Housing and Communities.

(3)          That, having given due consideration,  Full Council be recommended to agree the following levels of Council Tax discounts and premiums for 2022- 23 as follows:

·         Retain the discount for second homes at zero

·         Retain the discount for empty homes (unoccupied and substantially unfurnished) at 25% for 6 months and thereafter zero.

·         Retain the empty homes premium of an additional 100% for properties that have remained empty for more than 2 years.

Reasons

The current scheme is understood by customers and has enabled them to budget for their council tax payments. One of the main advantages of the banded scheme is that it reduces the number of changes that the customer will experience enabling more effective personal budgeting. A revision to the scheme would yield a limited financial benefit to the Council but would increase the customer’s council tax payable. There is still a degree of financial uncertainty for some customers and in the current financial climate the existing scheme should be retained.

Alternative option

Option 1: To undertake a review of the current CTRS

A revision to the scheme would yield a limited financial benefit to the Council but would increase the customer’s council tax payable. There is still a degree of financial uncertainty for some customers and in the current financial climate the existing scheme should be retained.