Agenda item

Council Tax Discounts and Council Tax Reduction Scheme 2024/25

Minutes:

50/23   

Consideration was given to a report that sought approval for the Council Tax Reduction Scheme for 2024/25.

 

The report also set out the current council tax discounts and premiums and reaffirmed the Council’s intention to levy a 100% premium on Second Homes as allowed by the Levelling-Up and Regeneration Act 2024.

 

During the ensuing debate, particular reference was made to:

 

a)      Empty Homes statistics.  In reply to a question, officers agreed to circulate (following this meeting) the number of Empty Homes in the South Hams that would be affected by the recommendations contained within the published agenda report;

 

b)      support being expressed for the proposal to remove the Minimum Income Floor (MIF) for self-employed claimants;

 

c)      an amendment to recommendation 4 was PROPOSED and SECONDED that read as follows:

 

“4.   ADOPTS with effect from 1 April 2025, a Second Homes Premium of 100% and endorses the approach set out at paragraph 3.23 of the agenda report”

 

In support of the amendment, the proposer felt that its inclusion would both add clarity and set out a statement of intent.  In agreement with this view, the proposer and seconder of the motion were willing to accept the amendment and it was therefore included as part of the substantive motion.

 

As a general point, Members hoped that the Council would continue to lobby Devon County Council in an attempt to ensure that the additional monies were used towards the delivery of Affordable Housing schemes in the South Hams.

 

           

It was then:

 

RESOLVED

 

1.        That the contents of the report be noted;

 

2.        That a local Council Tax Reduction Scheme for 2024/25 be approved that:

 

-      makes no changes to the bands of the current banded scheme;

-      removes the Minimum Income Floor (MIF) for self- employed claimants; and

-      disregards 100% of the ‘Limited Capability for Work’ element of Universal Credit;

 

3.        That, with effect from 1 April 2024, the following Council Tax discounts be adopted:

 

(a)   The discount for unoccupied and substantially unfurnished properties is 100% for a maximum period of 1 month;

(b)   The discount for unoccupied and substantially unfurnished properties for 1 month to 1 year is zero;

(c)   The discount for properties which require major repair work to render them habitable is 50% for a maximum period of 12 months;

(d)   The discount for unoccupied furnished properties (second homes) is zero;

(e)   An empty homes premium of an additional 100% is levied on properties that have remained unoccupied and unfurnished for at least one year, but less than five years;

(f)    An empty homes premium of an additional 200% is levied on properties that have remained unoccupied and unfurnished for at least five years, but less than ten years; and

(g)   An empty homes premium of additional 300% is levied on properties that have remained unoccupied and substantially unfurnished for at least ten years; and

 

4.    That, with effect from 1 April 2025, a Second Homes Premium of 100% be adopted and that the approach (as set out in Paragraph 3.23 of the presented agenda report) be endorsed.

 

Supporting documents: