| Item | Description | Resolution |
|---|---|---|
| PART 1 - PUBLIC | ||
| MATTERS FOR RECOMMENDATION TO THE CABINET | ||
| FP 13/006 |
Technical Changes to Council Tax and Clarification of the Council's Council Tax Reduction Scheme. |
The report of the Director of Finance updated the position following publication of the regulations regarding council tax discounts and exemptions after the adoption of the council tax reduction scheme by the Council on 21 November 2012 (Minute C 12/089 refers). Consideration was given to recommendations that a number of aspects be restated in order to clarify the local council tax reduction scheme. A copy of the default scheme, highlighting the parts requiring amendment, was available for inspection at the meeting. It was noted that an extraordinary meeting of the Council would be held on 16 January 2013 to adopt the final local council tax reduction scheme. RECOMMENDED: That (1) in respect of properties previously exempt from council tax under Class C, those properties should benefit from a discount of 100 per cent for the first three months that they are unoccupied and substantially unfurnished and thereafter there should be no discount; (2) in respect of those properties currently exempt from council tax under Class A but falling within Class D as from 1 April 2013, they should qualify for a discount of 100 per cent for so long as the provisions of Class D apply to them; and (d) the default scheme, as amended, be adopted as the local council tax reduction scheme for the Tonbridge and Malling area. *Referred to Cabinet |