Agenda item

Report of the City Treasurer.

5.1     Following an introduction by the City Treasurer, it was:

          Resolved:

(i)       That the Council be recommended to approve the following for the financial year 2016/17:

(i)              that the Council Tax discount for second homes remains at 0%;

(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%; 

(i)              that a Long Term Empty Property Premium is not introduced;

          (iv)     that no new categories of “local” discounts be introduced at this stage;

(v)      that the decision to determine any individual local discount applications from vulnerable Council Taxpayers received during the course of the 2016/17 financial year under section 13A(1)(c) of the Local Government Finance Act 1992 be delegated to the Head of Revenues & Benefits.

(ii)      That the Council be recommended to approve the same Council Tax Reduction Scheme for 2016/17 which has operated successfully since 2013/14. The scheme is based on the Default Scheme Regulations but with War Disabled Pensions, War Widow, Pensions and Armed Forces Compensation scheme payments disregarded in full when calculating a claimant’s income.

(iii)      That the Council be recommended to resolve that the Council Tax Base for          2016/17 for the Whole City is 125181.13 equivalent Band D properties, for Montpelier Square alone 95.04 equivalent Band D properties and for Queens Park 3269.17 equivalent Band D properties.

(iv)     That the Council be recommended to resolve that the figures set out in (iii)   above for the Council Tax Base for 2016/17 be used by the                                                                 Council to make a determination pursuant to the requirements of the Local    

          Government Finance Act 1992.

Reason for Decision

The tax base decision is sought in order that the Council complies with the requirements of the Local Government Finance Act 1992.

The retention of the same levels of Council Tax discount, for empty properties and second homes will continue to deliver additional Council Tax income for the Council without disadvantaging any vulnerable members of the community.

            The proposal not to create any categories of local discounts at this stage is based on the fact that to date no submissions have been received. The recommendation to allow the Head of Revenues and Benefits to continue to determine any individual local discount claims will enable assistance to be given to individual vulnerable Council Taxpayers if required, especially as there is no longer the ability for taxpayers to claim Discretionary Housing Payments (DHP) in relation to their Council Tax liability.

          The Council’s proposed Council Tax Reduction Scheme will ensure that the government’s 10% funding cut is not passed on to the borough’s working age claimants.

          The recommendation not to introduce the Long Term Empty Property Premium is proposed on the basis that

·         the owners of empty properties consume low levels of Council services

·         the introduction of a Premium in Westminster will not influence how an owner of a long term empty property utilises the property.

·         the level of potential additional income is relatively small and could be offset by additional administration costs.