Decision Maker: Cabinet
Decision status: Recommendations Approved
Is Key decision?: Yes
Is subject to call in?: No
Sets out Council Tax base for 23/24 and recommendations on Council Tax discounts
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
(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
(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
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.
Publication date: 13/12/2022
Date of decision: 12/12/2022
Decided at meeting: 12/12/2022 - Cabinet