Issue details

Council Tax: Care Leavers Discount and Long Term Empty Premium

The Council has the discretion to reduce the Council Tax liability for individuals or prescribed groups in accordance with Section 13A(1)(c) of the Local Government Finance Act 1992 (as amended). Suffolk County Council have approached all of the Councils within Suffolk to consider introducing a local discount for care leavers from the 1st April 2019. 

 

Section 11B of the Local Government Finance Act 1992 allows billing authorities, in relation to a dwelling which has been unoccupied and substantially unfurnished for over two years, to charge a premium, currently 50% of the Council Tax (as since 2013). From 1st April 2019, the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 amends section 11B of LGFA 1992 to allow billing authorities to charge:

·  For 2019/20, the maximum premium is 100%;

·  For 2020/21, the maximum premium is 100% if empty for 2-5 years and 200% if empty for 5 years and over;

·  For 2021/22, the maximum premium is 100% if empty for 2-5 years, 200% if empty for 5-10 years, and 300% if empty for 10 years and over.

Decision type: Key

Decision status: Recommendations Approved

Wards affected: (All Wards);

Notice of proposed decision first published: 29/10/2018

Decision due: 5 Feb 2019 by Executive

No change since last plan

Lead member: Portfolio Holder: Communities

Contact: Andrew Wilcock Email: andrew.wilcock@ipswich.gov.uk Tel: 01473 432000.

Consultation process

Section 13A (1)(c) of the Local Government Finance Act 1992 (as amended) provides the legal framework for introducing a local discount. Consultation has taken place with the other Suffolk authorities in order to agree a common policy. 

There is no statutory need to consult on the Section 11B of the Local Government Finance Act 1992 proposals.

 

Portfolio Holder for Communities

Chief Operating Officer

Head of Finance and Revenues

Legal Services

Financial Services

Agenda items

Background papers

  • Keep on Caring (Supporting Young People from Care to Independence) HM Government July 2016