The Interim Director of Finance reported that within the Officer Budget Proposals were two items related to Council Tax Discounts and Exemptions and he provided details of potential changes to the exemptions and discounts available following changes introduced by the Local Government Finance Act 2012, in respect of empty property and second homes. The changes from the 2012 Act, if adopted locally with income potential maximised, could raise £2.3m (net of collection losses and administration) and the Interim Director commented that responses to the ‘Have Your Say’ consultation indicated a clear support for such charges being raised.

Resolved –

(1)  That decisions concerning the level of each discount and exemption be made to ensure that the charges can be levied for 2013/2014 and take account of the Officer Budget Reduction proposals.

(2)  That for Council Tax discounts and exemptions, each charge be maximised by the following –

(a)  Class A Exemption Vacant Dwellings

Discount awarded for 2013/14 is set at 0%

(b)  Class C Exemption Vacant Dwellings

Discount awarded for 2013/14 is set at 0%

(c)  Long Term Empty Property Charge

50% Premium to be adopted for 2013/14

(d)  Second Homes

0% Discount to be adopted for 2013/14

(3)  That the Council Tax Base for 2013/2014 be revised accordingly.