Issue - meetings

Report number:     CAB/WS/20/068

Portfolio holder: Councillor Sarah Broughton

Lead officer: Rachael Mann

Recommended to Council (15 December 2020):

That the continuation of the West Suffolk Council Tax Technical Changes Scheme, as set out in Section 2 of Report Number CAB/WS/20/068, be approved, and, that the Special Provision Discounts and Premiums continue to apply until such time as any amendments are made.

(Report number: CAB/WS/20/068)

The Cabinet considered this report which explained that since April 2013, Councils had the discretion to charge up to 100% for some previously exempt properties, to charge up to 100% in respect of furnished empty properties (usually referred to as holiday homes), to charge up to 100% in respect of second homes and to charge up to 50% (100% from April 2019) empty homes premium for properties that had been empty for over 2 years. These discretions, which were provided under sections 11a and 11b of the Local Government Finance Act 1992, were described as the ‘Council Tax Technical Changes’.

Councillor Sarah Broughton, Portfolio Holder for Resources and Performance, also referred to Section 2 of the report which set out the current scheme for West Suffolk Council for continuation from April 2021.

Recommended to Council (15 December 2020):

That the continuation of the West Suffolk Council Tax Technical Changes Scheme, as set out in Section 2 of Report Number CAB/WS/20/068, be approved, and, that the Special Provision Discounts and Premiums continue to apply until such time as any amendments are made.