Issue - meetings

Report of the Executive Director of Finance and Resources

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.

Council Tax Discounts (including Council Tax Local Reduction Scheme) and Council Tax Base report

Report of the Executive Director for Finance and Resources

Councillor Boothroyd introduced this report which sought Cabinet’s approval to bring forward a series of recommendations on the setting of Council Tax and associated discounts for 2023/2024 to Council in January 2023.

Cabinet heard that the report had two main elements. The first element being a straightforward confirmation of how many properties at which bands there are in Westminster. The second element centres around those discretionary discounts and premiums that the Council may wish to grant or impose on some properties. Councillor Boothroyd confirmed that a full Council Tax Relief scheme that gives 100 per cent support to low-income households will be retained.

Cabinet heard that care leavers and those flooded out of their properties will also benefit from Council Tax relief. The premium imposed on long term empty homes will continue as a deterrent to leaving property empty during a housing crisis.

Councillor Boothroyd drew Cabinet’s attention to two contingencies within the report which would allow the long-term empty properties premium to come in slightly earlier as well as an additional premium on second homes should legislation allow it. These provisions are currently before Parliament as part of the Regeneration and Levelling Up Bill. Cabinet heard that these premiums would be imposed at the earliest opportunity if the City Council was given the power to do so.

Councillor Hug invited Gerald Almeroth, the Executive Director of Finance and Resources to provide any additional comments. Cabinet heard that the tax base as calculated has seen an increase of 0.67 %, this is equivalent to the number of additional properties in the borough. The budget assumes an increase of 1% therefore the growth of the tax base is slightly below expectations but this is not surprising given the effects of the pandemic and cost-of-living-crisis.

Councillor Hug concluded by saying that in addition to Councillor Boothroyd’s comments around the long-term empty properties premium the Council has recruited an Empty Homes Officer who will be starting shortly.

RESOLVED:CABINET APPROVED THE RECOMMENDATIONS SET OUT IN SECTION 2, PAGE 97