Issue - meetings

This report provides Council with details of the Government’s technical Reforms to Council Tax. The report also sets out the recommended changes to council tax exemptions for Council approval in the light of the new powers.

Discussion:

This report provided details of the technical reforms to council tax, as required by the Local Government Finance Act 2012 and consequential regulations and orders. The report set summarised the changes to council tax regarding empty homes discount, Class A exemptions (dwellings undergoing major repair work), Class C exemptions (dwelling that is unoccupied and unfurnished), Class L exemptions (dwelling where mortgagor has had home repossessed by a bank or building society), empty homes, paying by instalments, information to be contained in demand notices, “rent a roof” solar photovoltaic installations on domestic properties and valuing annexes as part of the main dwelling,

This report had been considered by Cabinet on 15 January 2013.

Councillor Jarrett, Portfolio Holder for Finance and Deputy Leader, supported by Councillor Wicks, Portfolio Holder for Children’s Services, proposed the recommendation set out in the report.

Decision:

a)     The Council noted the power to reduce the discount in respect of second homes from 10% to 0% but agreed not do so at this time.

b)     The Council noted the removal of Class A & Class C properties from the list of exemptions and agreed to replace them with new discounts of 100% for 12 months (Class A) and 100% for 3 months (Class C) respectively.

c)      The Council noted that no regulations have yet been issued to change the liable party in respect of properties where the mortgagee is in possession.

d)     The Council noted the power to levy an additional premium on those properties that have remained empty and unfurnished in excess of two years but agreed not do so at this time.

e)     The Council noted the changes to the instalment scheme for Council Tax and possible consequences for the timetabling of future tax setting meetings.

f)        The Council requested officers to publish the information to be contained in demand notices electronically, only supplying hard copy as and when requested.

g)     The Council noted the changes relating to the valuation of solar panels and granny annexes.

Background:

This report provided details of the Government’s technical reforms to Council Tax. This followed royal assent of the Local Government Finance Act 2012 on 31 October 2012, which set out the framework for the technical reforms and subsequent regulations and orders.

The report set out information and proposals regarding empty homes discount, Class A exemptions (dwellings undergoing major repair work), Class C exemptions (dwelling that is unoccupied and unfurnished), Class L exemptions (dwelling where mortgagor has had home repossessed by a bank or building society), empty homes, paying by instalments, information to be contained in demand notices, “rent a roof” solar photovoltaic installations on domestic properties and valuing annexes as part of the main dwelling.

Reasons:

To increase the amount of council tax liability in 2013/14, thus mitigating in part the additional costs attributable to the introduction of a local council tax reduction scheme, for those elements where the additional income will clearly exceed the cost of collection.