Decision details


Council Tax Reduction Scheme 2023-2024

Decision Maker: Executive

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes

Purpose:

To consider and recommend to Council the proposed levels of Council Tax discounts and a Council Tax Reduction Scheme for the financial year 2022-2023

Decision:

Resolved

 

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

 

(2)          That Council be recommended to agree:

 

·         The option of no change to the Council Tax Reduction Income Banded Scheme for Working Age Customers for 2023 -24.

 

·         To amend 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 Council be recommended to agree that the levels of Council Tax discounts and premiums remain the same as previous years 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 (total Council Tax payable 200%).

 

(4)          That it be noted and  Council be recommended to note that the following Council Tax discounts and premiums were currently proposed to change as part of the Council’s 2023/24 budget consultation:

 

·         Introduce an empty homes premium of an additional 200% for properties that have remained empty for more than 5 years (total Council Tax payable 300%).

 

·         Introduce an empty homes premium of an additional 300% for properties that have remained empty for more than 10 years (total Council Tax payable 400%).

 

·         Removal of the 25% discount for 12 months (zero thereafter) for dwellings which are vacant and undergoing major repair work to render them habitable.

 

Reason Key: Significant Expenditure or Savings and effect on communities in two or more wards;

Reason No Public Access: No

Declarations: None

Subject to Urgent Proceedings: No

Contact: Jacey Scott, Head of Revenues and Benefits Email: jacey.scott@cherwell-dc.gov.uk Tel: 01295 221548.

Report author: Jacey Scott

Publication date: 09/12/2022

Date of decision: 05/12/2022

Decided at meeting: 05/12/2022 - Executive

Effective from: 10/12/2022

Accompanying Documents: