Issue - meetings

To review and update policies regarding the administration of council tax and business rate discounts/reliefs and the recovery of unpaid debts.

Consideration was given to proposals to update the Borough Council’s policies regarding the administration of council tax and business rate discounts/reliefs and the recovery of unpaid debts.

First of all, the Empty Homes and Second Homes Premium Policy was updated to reflect the exceptions to the premium charges as introduced by the Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024.

Secondly, in accordance with the 2024 Autumn Statement announced by the Government, the Discretionary Non-Domestic Rate Relief Policy was updated to reflect the changes in respect of Retail, Hospitality & Leisure Relief, and also the changes in respect of private schools which from April 2025 were no longer entitled to charitable relief.

Finally, a review of the existing Corporate Debt Recovery Policy had been undertaken as recommended by the Finance, Regeneration and Property Scrutiny Select Committee and identified no amendments required.

Cllr M Boughton proposed, seconded by Cllr K Tanner and Cabinet

RESOLVED:  That

(1)          the Empty Homes and Second Homes Premium Policy for the 2025/26 financial year be amended as set out in Annex 1, with effect from 1 April 2025;

(2)          the Discretionary Non-Domestic Rate Relief Policy for the 2025/26 financial year be amended as set out in Annex 2, with effect from 1 April 2025; and

(3)          it be noted that the Corporate Debt Recovery Policy had been reviewed with no amendment required.

(Decision Notice: D250033CAB)

Consideration was given to proposals to update the Borough Council’s policies regarding the administration of council tax and business rate discounts/reliefs and the recovery of unpaid debts.

First of all, the Empty Homes and Second Homes Premium Policy was updated to reflect the exceptions to the premium charges as introduced by the Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024.

Secondly, in accordance with the 2024 Autumn Statement announced by the Government, the Discretionary Non-Domestic Rate Relief Policy was updated to reflect the changes in respect of Retail, Hospitality & Leisure Relief, and also the changes in respect of private schools which from April 2025 were no longer entitled to charitable relief.

Finally, a review of the existing Corporate Debt Recovery Policy had been undertaken as recommended by the Finance, Regeneration and Property Scrutiny Select Committee and identified no amendments required.

Cllr M Boughton proposed, seconded by Cllr K Tanner and Cabinet

RESOLVED:  That

(1)          the Empty Homes and Second Homes Premium Policy for the 2025/26 financial year be amended as set out in Annex 1, with effect from 1 April 2025;

(2)          the Discretionary Non-Domestic Rate Relief Policy for the 2025/26 financial year be amended as set out in Annex 2, with effect from 1 April 2025; and

(3)          it be noted that the Corporate Debt Recovery Policy had been reviewed with no amendment required.