THE VALE OF GLAMORGAN COUNCIL
CABINET MEETING:- 29th NOVEMBER 2006
REPORT OF DIRECTOR OF FINANCE, ICT & PROPERTY
COUNCIL TAX - UNOCCUPIED DWELLINGS
Purpose of Report
1. To seek approval
for the policy to be adopted for Council Tax on unoccupied
dwellings for 2007-08.
Background
2. Billing
authorities have discretion about the discounts to be allowed for
unoccupied, furnished dwellings.
Relevant Issues and Options
3. A billing
authority may decide to give a discount of 50%, 25% or no discount
at all, so that the tax payer has to pay 50%, 75% or 100% of the
normal charge.
4. The Welsh
Regulations prescribe three dwellings for which Welsh Local
Authorities will have discretion to consider the discounts
allowable. The Council’s policy is as follows
-
·
Unoccupied furnished dwellings -
The regulations prescribe two classes
of unoccupied and furnished dwellings for which Welsh Local
Authorities will have discretion to consider the discounts
allowable-
a) Class A relates to dwellings
with a restriction on occupancy by law which prohibits their use
for a period of at least 28 consecutive days in any 12 month
period;
b) Class B relates to dwellings
which have no such restriction on occupancy.
·
Unoccupied unfurnished dwellings –
The regulations prescribe a third class and
allow authorities to reduce or discontinue the 50% discount on
dwellings which are unoccupied and substantially unfurnished and
have been for more than six months.
c) Class C relates to long term
unoccupied and substantially unfurnished dwellings.
· Current
Policy
Allow 50% discount on unoccupied furnished
dwellings (classes A, B and C).
Resource Implications (Financial and
Employment)
6. The discounts
allowed are reflected in the tax base, which is used by the Welsh
Assembly Government in determining the Revenue Support Grant
Settlement.
Legal Implications (to include Human Rights
Implications)
7.
The Council is obliged to collect Council tax in line with the
regulations.
Crime and Disorder Functions
8. None
Equality Implications (to include Welsh
Language Scheme Issues)
9.
None
Corporate / Service Objectives (to
include Stakeholder Consultation and Voluntary Sector
Implications).
10. The
setting of the determination of discounts on unoccupied dwellings
supports the Corporate Priority of managing the Council’s money
efficiently and effectively in order to maximise its ability to
achieve service aims and the service objective of providing sound
financial management.
Consultation
11. No
change has been proposed and the matter has not been subject to
consultation.
Policy Framework and Budget
12. This
report is a matter for Executive Decision by Cabinet.
Relevant Scrutiny Committee
13.
Corporate Resources
Recommendation
(1) That 50% discount be
allowed in 2007/08 in respect of class A, B and C dwellings.
Reasons for recommendations
1. The Council is
required to determine its policy on discount on unoccupied
dwellings each year.
Background Papers
None
Contact Officer:- Clive Teague -
Head of Financial Services - Tel No. 01446 709204
Officers Consulted
Revenues and Benefits Manager
Council Tax Manager
Director of Finance ICT and Property
SIAN DAVIES
DIRECTOR OF FINANCE ICT AND
PROPERTY