Agenda item

Council Tax Technical Reforms

Council assembly is asked to agree recommendations from the cabinet on 23 October and 20 November 2012 on detailed technical reforms arising from recent changes to council tax legislation. 

 

The addendum report includes the recommendations from cabinet on 20 November 2012 and Appendix 2, the Equalities Analysis.

Minutes:

(See pages 26 - 48 of the main agenda and supplemental agenda 3, pages 1 - 23)

 

The clerk announced that as item 6.1 had been agreed without amendment, Amendment G fell.

 

This report was considered after the guillotine had fallen, therefore in accordance with council assembly procedure rule 1.12 (3) & (4), the report was afforded up to a maximum of 15 minutes.

 

The recommendations contained within the report were put to the vote and declared to be carried.

 

RESOLVED:

 

1.  That the recommendation of the cabinet on 23 October 2012 to remove the existing 10% discount awarded for second home properties with effect from the 1 April 2013 (see paragraphs 6 and 7 of the main report), be agreed.

 

2.  That the recommendations of cabinet on 20 November 2012 to introduce local discounts and an empty house premium, as set out below, be agreed:

 

(1)  The introduction of a local discount to replace class A exemptions set at zero percent from 1 April 2013 for properties where there are major repairs or structural alterations.

 

(2)  The introduction of a local discount to replace class C exemptions set at 100% for up to a maximum of 2 months from 1 April 2013 for empty and unfurnished properties, subject to a review within March 2014.

 

(3)  The introduction of a local discount of zero percent from 1 April 2013 for empty (unoccupied) and furnished properties.

 

(4)  The introduction of an empty homes premium resulting in council tax of 150% for properties that have been empty and unfurnished for more than two years from 1 April 2013.

 

Note: The clerk announced the cabinet recommendation had not been amended, therefore in accordance with the budget and policy framework procedure rule 2 (e), the decision could be implemented with immediate effect.

Supporting documents: