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Issue - meetings

Council Tax Support Policy 23/24

Meeting: 08/12/2022 - Council (Item 215)

215 Council Tax Support Scheme 2023/24 pdf icon PDF 165 KB

Additional documents:

Minutes:

Councillor Ward moved the recommendations in the report, Councillor Comer-Schwartz seconded. Councillor Russell contributed to the debate.

 

The recommendations were put to the vote and CARRIED.

 

RESOLVED:

(i)     To adopt the Council Tax Support Scheme for 2023/24 as contained in Appendix A to the report submitted.

(ii)    To retain the amendments to council tax agreed at full Council on 9 December 2021. To be clear, this means that, from 1 April 2023, numbers 1 – 4 below will continue to apply and 5 will be added:

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.     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.

5.     In addition, where the Legislation allows for a higher potential council tax premium for Second Homes (also known as "dwellings occupied periodically"), the Council will levy the maximum council tax premium allowable from the earliest date that the Legislation allows.