Issue - meetings

The Chief Finance Officer & Section 151 Officer submitted a report, which provided information and sought consideration whether to continue to allow 50% Council Tax discounts on unoccupied and unfurnished properties after any statutory period of exemption expires.

The report also provided information and sought consideration of the discretionary powers to charge higher amounts of Council Tax (premiums) on certain properties provided for by the Housing (Wales) Act 2014.

Resolved that:

1)              The details of the discretionary powers relating to Council Tax premiums, discretionary discounts for unoccupied and unfurnished dwellings and the related issues outlined in this report be noted;

2)              The outcome of the consultation exercise undertaken by the Council in July and August 2019 be noted;

3)              In accordance with Section 11 of the Local Government Finance Act 1992 that the Council ceases to allow a 50% Council Tax discount on dwellings that remain unoccupied and unfurnished after any statutory period of exemption has expired and from 1 April 2020 ceases to allow such discounts;

4)              In accordance with S139 Housing (Wales) Act 2014 (which amended the Local Government Finance Act 1992) that the Council considers exercising its discretion on whether to charge Council Tax premiums of up to 100% of the standard rate of Council Tax on long term empty dwellings and second homes and:

i)               From 1 April 2020 for dwellings in its area that have been unoccupied and unfurnished for more than 12 months (long term empty properties) under Section 12A of the Local Government Finance Act 1992 determines to charge a premium of 100% on top of the standard rate of Council Tax;

ii)              From 1 April 2021 for dwellings in its area that are occupied periodically (commonly referred to as “second homes”) under Section 12B of the Local Government Finance Act 1992 determines to charge a premium of 100% on top of the standard rate of Council Tax.

5)              Should the Council determine to charge Council Tax premiums, an additional full time Council Tax Property Inspector be employed on a permanent basis to support compliance measures and a new full time post of Council Tax Premiums Officer be created for a temporary period (up to 2 years) to manage the implementation of the premiums. Both posts to be funded from the additional revenue raised from charging Council Tax premiums.