The Deputy Chief Executive/Director of Finance presented a review of Council Tax charges for Second Homes, Long Term Empty Properties and the annual option for the Council to set locally defined discount schemes. Councils could reduce the Council Tax paid by using locally defined discounts and could also reduce discounts in relation to Second Homes and Long Term Empty Properties. The cost of locally defined discounts was met by the Council and the Director indicated that the amendment or removal of Long Term Empty discounts (Class C) produced a windfall for one year, and then the change was reflected in the following year’s tax base figure and was of no direct financial advantage to the Council.

Resolved – That no amendments be made in relation to current discounts and no new discounts be introduced at the present time.