Issue - meetings

To consider a report by the Lead Member for Finance.

The Committee considered a report by the Lead Member for Finance on the current position in relation to Council Tax discretionary discounts in respect of empty dwellings, second homes, and whether a Council Tax premium is charged on long-term empty properties.

Members discussed the impact of residential homes being changed to holiday lets and changing over to pay business rates instead of Council Tax.  It was reported that a current consultation by the Ministry for Housing, Communities and Local Government (MHCLG) was underway to look at second homes being used to access business rates and claiming rates relief as this was a national issue.

Recommended

That the Shadow Dorset Council be recommended:

1. In the case of vacant dwellings which require (or are subject to) structural alterations or major repairs, a discount of 50% of the full Council Tax charge be awarded for up to a maximum period of 12 months, from 1 April 2019. Also, that in determining the period of the discount, any similar discount awarded up to 31 March 2019 be taken into account.

2. In the case of vacant dwellings, a 100% discount be awarded for up to a maximum period of 1 month from the date that the property became unoccupied and substantially unfurnished.  Also, that in determining the period of the discount, any similar discount awarded up to 31 March 2019 be taken into account.

3. No discretionary Council Tax discount be awarded in respect of second homes.

4. In the case of dwellings which have been unoccupied and unfurnished for at least two years, a Council Tax charge of 200% be levied from 1 April 2019.

Reason for Recommendations

To help ensure that awards of Council Tax discretionary discounts were made consistently and that premiums were used to help encourage owners of long-term empty dwellings to bring them back into use.