Issue - meetings

The setting of the Council Tax base was mainly a mechanical process which was based on the projected number of properties, level of discounts and collection rates. There were no options for the calculation.

Members were reminded that legislation was previously passed to allow councils to increase the Long Term Empty Premium currently being charged for domestic properties that have been left empty and substantially unfurnished for two years or more. This took effect from April 2019 and saw the premium increase from 50% to 100%. This meant that when a property had been empty and unfurnished for two years or more, an additional 100% Council Tax was charged from April 2019, making Council Tax payable at 200% from April 2019. 

The legislation included further increases in the premium for future years for properties that have been empty and substantially unfurnished for longer periods. Public consultation undertaken in December 2018 resulted in respondents being in favour of further increasing the Long Term Empty Premium for properties empty for 5 years or more to 200%, (which was introduced in Thanet from April 2020), and the Long Term Empty Premium at 300% (from April 2021), for properties empty and substantially unfurnished for 10 years or more.

It was in this context that Cabinet approval was being sought to implement the 300% Council Tax premium for properties empty and substantially unfurnished for 10 years or more from 1 April 2021.  It was estimated that this would affect approximately 41 properties in Thanet.Reductions in Council Tax discounts were required to be determined on an annual basis, and it was recommended that the existing Council Tax reductions/removals be continued for the year 2021-22.

Councillor Yates proposed, Councillor Albon seconded and Cabinet agreed the following:

1.  To approve the District's Council Tax Base for 2021-22 as 44,155.70 and the tax base for the towns and parishes in the Council’s administrative area, as set out in the table at Annex 2 to the Cabinet report;

2.  To confirm the introduction of a council tax premium for all properties that have been left empty and substantially unfurnished for 10 years or more. This will take effect from 1 April 2021 and will introduce the premium at 300%;

3.  To determine not to revise the Council Tax Reduction Scheme for 2021-22.