Issue - meetings

To note the intended detail technical reform changes to council tax legislation and agree recommendations to council assembly.

RESOLVED:

1.  That the detail of the intended technical reform changes to council tax legislation with regard to the new discretion to amend certain council tax discounts and exemptions be noted.

2.  That it be noted that council tax exemptions, Class A and C are being abolished from 1 April 2013 and replaced with local discounts.

3.  That council assembly be recommended to agree 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.

4.  That council assembly be recommended to agree the introduction of a local discount to replace class C exemptions set at 100 percent for up to a maximum of 2 months from 1 April 2013 for empty and unfurnished properties, subject to a review within March 2014.

5.  That council assembly be recommended to agree the introduction of a local discount of zero per cent from 1 April 2013 for empty (unoccupied) and furnished properties.

6.  That council assembly be recommended to agree the introduction of an empty homes premium resulting in council tax of 150 percent for properties that have been empty and unfurnished for more than two years from 1 April 2013.

NOTE: In accordance with overview and scrutiny procedure rule 22.1(a) (budget and policy framework) these decisions are not subject to call-in.