Decision details

Sets out Council Tax base for 23/24 and recommendations on Council Tax discounts

Recommendations

That the Cabinet recommend that the Council approve the following

recommendations for the financial year 2023/24: -

(i) that the Council Tax discount for second homes remains at 0% unless the government brings forward legislation to enable a Second Home

Premium to be charged for the 2023/24 financial year. If this is the

case, the premium should be set at the highest level allowed for by the

legislation.

(ii) the Council Tax discounts for empty properties, including the discounts

that replaced the previous Class A and C Council Tax exemptions,

remain at 0%.

(iii) that a Long-Term Empty Property Premium continues at the maximum

percentage allowed for by the current legislation for the 2023/24

financial year. and to charge the said premium a year after a property

has been empty if the government brings forward legislation to allow

this.

(iv) that the Director of Revenues & Benefits be given delegated authority

to determine any individual local discount applications received from

Council Taxpayers during the 2023/24 financial year under section

13A(1)(c) of the Local Government Finance Act 1992.

That the Cabinet recommends that the Council approves the same Council

Tax Reduction Scheme for 2023/24 which has operated successfully since

2013/14.

The scheme is based on the Default Scheme Regulations, updated

to reflect changes made via the Prescribed Requirements Amendment

Regulations and with War Disabled Pensions, War Widow, Pensions and

Armed Forces Compensation scheme payments disregarded in full when

calculating a claimant’s income. The same disregards should also apply to

Housing Benefit and claims for Discretionary Housing Payment (DHP).

That the Cabinet recommends to the Council to resolve that the Council Tax

Base for 2023/24 for the Whole City is 135,955.46 equivalent Band D

properties, for Montpelier Square alone 91.68 equivalent Band D properties

and for Queen’s Park 3,637.83 equivalent Band D properties.

That the Cabinet recommends to the Council to resolve that the

figures set out in paragraph 2.3 above for the Council Tax Base for 2023/24 be used by the Council to make a determination pursuant to the requirements of the Local Government Finance Act 1992.