Issue - meetings

(i)          To change the way the Council Tax Support is calculated so that:

·       The cap for working age households reduces from 8.5% to 5%. This will increase from 91.5% to 95% the level of support they would have been entitled to under the old council tax benefit rules.

·       Payment of Council Tax Support on two homes is allowed in specific circumstances.

·       The age for a Class 2 reduction is aligned with the increase in state pension age.

(ii)         To agree to adopt the Council Tax Support Scheme for 2022/23 as contained in Appendix A to the report submitted.

(iii)        To retain the amendments to council tax agreed at full Council on 10 December 2020, with 1) to 3) below continuing to apply, whilst updating 4) below to charge a premium at the maximum that is now allowed. This will mean increasing from 100% on the council tax of all properties that have remained empty for over 2 years to the amounts set out in 4) below.

This continues the Council’s practice to discourage properties remaining empty that impacts on the economic and social well-being of the borough. There will be support for any vulnerable residents impacted.

1) council tax exemption classes A (unoccupied and unfurnished property that requires or is undergoing major repairs) and C (unoccupied and unfurnished property) will have a discount of 0% for all cases;

2) council tax discount for second homes will be 0% in all cases;

3) council tax discount for empty furnished lets will be 0% in all cases; and

4) a premium will be charged at the maximum percentage allowed of 100% on the council tax of all properties that have remained empty for over 2 years but less than 5 years in all cases.

a premium will be charged at the maximum percentage allowed of 200% on the council tax of all properties that have remained empty for over 5 years but less than 10 years in all cases.

a premium will be charged at the maximum percentage allowed of 300% on the council tax of all properties that have remained empty for over 10 years in all cases.