Issue - meetings
Council Tax Support Policy 2024-25
Meeting: 14/12/2023 - Council (Item 268)
268 Council Tax Support Policy 2024-25 PDF 476 KB
Additional documents:
- Appendix A, item 268 PDF 85 KB
- Appendix B, item 268 PDF 513 KB
- Appendix C, item 268 PDF 180 KB
- Appendix D v2, item 268 PDF 763 KB
- Webcast for Council Tax Support Policy 2024-25
Minutes:
Councillor Ward moved the recommendations in the report. Councillor Ozdemir Seconded. Councillor Hamdache contributed to the debate. Councillor Ward exercised their right of reply.
The recommendations were put to the vote and CARRIED.
RESOLVED:
(i) To agree to adopt the Council Tax Support Scheme for 2024/25 as contained in appendix C. For working age households this is model three from the consultation (see appendix A). Model three provides the most overall total financial support to households of the three models that were part of the consultation. Model three was the preferred model with respondents to the consultation.
(ii) To retain the amendments to council tax agreed at full Council on 8 December 2022. With number four below updated to properties that have remained empty for over 1 year rather than 2 years. Number five updated to reflect that the bill has now been enacted. The council will charge the premium on second homes from the earliest date possible.
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 1 year 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. With effect from 1 April 2025, a premium will be charged at the maximum percentage allowed of 100% on the council tax for Second Homes (also known as "dwellings occupied periodically"). A Second Home is substantially furnished but is not the main or principal home of any resident.
(iii) To note that the savings of £250k attached to the implementation of a banded CTSS for 2024/25 will be delivered upon full implementation of the new CTSS policy.