Issue - meetings

Report of Executive Director Finance

Purpose of report

To provide members with a review of Council Tax discounts and to seek approval to recommend to Council the proposed levels of Council Tax discounts for the financial year 2021-2022.

To provide an update on the Council Tax Reduction Scheme for 2020-2021 and to seek approval to recommend to Council a Council Tax Reduction Scheme for the financial year 2021-2022.

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 a no-change Council Tax Reduction  income banded scheme for working age customers for 2021-2022, 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 Minster for Housing Communities and Local Government (MHCLG).

1.3      To review the levels of Tax discounts and premiums for 2021-2022 and make recommendations to Council 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 at zero.

·       Retain the discount for empty homes undergoing major repair at 25% for 12 months and thereafter at 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 the report and any financial implications for the Council be noted.

(2)           That Full Council be recommended to agree the option of a no-change Council Tax Reduction  income banded scheme for working age customers for 2021-2022, 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 Minster for Housing Communities and Local Government (MHCLG).

(3)           That, having given due consideration, Full Council be recommended to agree the following levels of Tax discounts and premiums for 2021-2022:

·        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 at zero.

·        Retain the discount for empty homes undergoing major repair at 25% for 12 months and thereafter at zero.

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

The Executive Director Finance submitted a report to provide Members with a review of Council Tax discounts and to seek approval to recommend to Council the proposed levels of Council Tax discounts for the financial year 2021-2022.

The report also provided an update on the Council Tax Reduction Scheme for 2020-2021 and sought approval to recommend to Council a Council Tax Reduction Scheme for the financial year 2021-2022.

Resolved

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

(2)           That Full Council be recommended to agree the option of a no-change Council Tax Reduction  income banded scheme for working age customers for 2021-2022, 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 Minster for Housing Communities and Local Government (MHCLG).

(3)           That, having given due consideration, Full Council be recommended to agree the following levels of Tax discounts and premiums for 2021-2022:

·        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 at zero.

·        Retain the discount for empty homes undergoing major repair at 25% for 12 months and thereafter at zero.

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

Reasons

From April 2013 Council Tax Benefit was abolished and replaced with a local Council Tax Reduction Scheme. The Council is required to agree a scheme each year.

Alternative options

Option 1:  To not recommend any of the options for a scheme for 2021-2022. This would have financial implications for the Council and those residents affected by Welfare Reform.