91 Council Tax Premiums in Wales. PDF 235 KB
Additional documents:
Minutes:
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.