Issue - meetings

Report of Head of Finance and Procurement

Purpose of report

To make a proposal to members of the Executive for the locally determined Council Tax discounts for 2016-2017.

Recommendations

The meeting is recommended:

1.1     To agree a recommendation to Full Council in respect of locally set Council Tax discounts as part of the budget setting process for 2016-17.

Resolved

(1)          That Full Council be recommended to agree the following council tax discounts for 2016-17 as part of the budget setting process:

a.    Unoccupied and unfurnished discount for maximum period of 6 months without reoccupation of 6 weeks in between – 25% discount.

b.    Unfurnished and uninhabitable discount for a maximum period of 12 months without reoccupation of 6 weeks in between – 25% discount

c.    Second home (non-work related) discount – 0% discount

d.    Furnished properties 0% discount for second homes

e.    Empty and unfurnished long term empty property discount – 0% discount

The Head of Finance and Procurement submitted a report which sought consideration of proposals for the locally determined Council Tax discounts for 2016-2017.

Resolved

(1)          That Full Council be recommended to agree the following council tax discounts for 2016-17 as part of the budget setting process:

a.    Unoccupied and unfurnished discount for maximum period of 6 months without reoccupation of 6 weeks in between – 25% discount.

b.    Unfurnished and uninhabitable discount for a maximum period of 12 months without reoccupation of 6 weeks in between – 25% discount

c.    Second home (non-work related) discount – 0% discount

d.    Furnished properties 0% discount for second homes

e.    Empty and unfurnished long term empty property discount – 0% discount

Reasons

Since 2013-14 the Council has had discretion in setting the level of some Council Tax discounts. This discretion can help mitigate some of the costs of maintaining an unchanged Council Tax Reduction scheme.

The Executive is requested to note the contents of this report and the potential financial implications on the Council and to determine a recommendation for Council to consider.

Alternative options

Option 1: To leave the discounts unchanged. This would leave the Council Tax scheme open to abuse and would be a cost to the Council.