Issue - meetings

Council Tax and Business Rate Statutory Policies 2017/18

Meeting: 17/01/2017 - Cabinet (Item 125)

125 Council Tax and Business Rate Statutory Policies 2017/18 pdf icon PDF 100 KB

Decision:

As detailed in the recommendations.

Minutes:

Councillor Mullin introduced the Council Tax and Business Rate Statutory Policies 2017/18 report.

 

                        Each year there was a need to approve certain policies for the administration of Council Tax and Business Rates which were:

  • Council Tax Discounts on second and long term empty homes;
  • Council Tax Discretionary Discounts;
  • Business Rates Discretionary Rate Relief; and
  • Business Rates ‘top-up’ Discretionary Rate Reliefs to small businesses

 

The Chief Officer (Community and Enterprise) added that the policy framework for Business Rates Discretionary Rate Relief in 2017-18 had been approved by Cabinet in July 2016, and that for empty properties in May 2016.

                         

RESOLVED:

 

(a)       That a policy of not awarding Council Tax discounts on second and long term empty homes in 2017-18 be adopted.  This will enable the Council to raise a Council Tax premium, in certain circumstances, at the rate of 50% above the standard rate of Council Tax as already agreed through the introduction of the Premium scheme from 2017-18 (i.e. a 150% charge);

 

(b)       That the current policy to only consider Discretionary Council Tax discounts in cases of civil emergencies and natural disasters be continued;

 

(c)        That the implementation of the new Discretionary Business Rate Relief Policy Framework for 2017-18 as previously agreed by Cabinet be noted; and

 

(d)       That the current policy of not awarding ‘top-up’ Discretionary Discounts to businesses already qualifying for Small Business Rate Relief be continued in 2017-18.