Agenda item

Report of the Executive Director of Corporate Resources and Customer Services

Further to Minute No. 107of the meeting of the Cabinet held on 4 January 2024 the Committee considered the report of the Executive Director of Corporate Resources and Customer Services that provided details of the review of the local Council Tax Reduction Scheme for the current year, 2023/24; recommending to Cabinet that a change be made to the scheme with effect from 1st April 2024 for working-age households, in employment, in receipt of Universal Credit; that proposed the introduction of new discretionary council tax premiums on ‘dwellings left empty for 1 year or more’ from 1 April 2024 and on ‘dwellings occupied periodically’ (second homes) from 1 April 2025; that provided feedback received on recent consultations undertaken on changes to the Council Tax Reduction Scheme and on the proposals to introduce new discretionary council tax premiums along with the associated equality impact assessments; and that provided an updated Council Tax Base for Sefton Council and each Parish area for 2024/25.

Annex A to the report detailed the Council Tax Base for 2024/25; Annex B detailed changes to the Council Tax Reduction Scheme for 2024/25, including consultation summary and equalities impact assessment; whilst Annex C detailed the proposed introduction of new council tax premiums on ‘dwellings left empty for 1 year or more’ and on ‘dwellings occupied periodically’, including consultation summary and equalities impact assessment.

The Committee was advised that the Cabinet, at its meeting held on 4 January 2024 resolved (Minute No. 107) that:

(1)      the content of the review of the Council Tax Reduction Scheme for the current financial year, 2023/24 be noted;

(2)      the outcome of the public consultation exercise be noted and the  Council be recommended to approve that a change be made to the Council Tax Reduction Scheme for working-age households, in employment, also in receipt of Universal Credit with effect from 1 April 2024;

(3)      Council be recommended to approve the introduction of a 100% council tax premium on dwellings left empty for 1 year or more from 1 April 2024;

(4)      Council be recommended to approve the introduction of a 100% council tax premium on dwellings occupied periodically from 1 April 2025; and

(5)      the Council be recommended to approve the relevant Council Tax Base for Sefton Council and each Parish Area for 2024/25 as set out in Annex A of the report.

The report required approval by Council at its meeting to be held on 18 January 2024.

Members of the Committee asked questions/commented on the following issues:

·       Had investigations taken place to find out how other local authorities addressed the problem of empty homes and their re-occupation

·       What could be done to address the problem of properties remaining vacant due to litigation issues that spanned many years and left homes vacant, to the detriment of local residential amenity

·       Did properties that were the subject of probate still incur the council tax premium or were exemptions in place? 

·       Reference was made to the Sefton Council Empty Homes Plan 2019 – 2024

·       Were any assumptions made in the calculation of the second homes figure?

·       Potential of second homes being let as holiday homes and therefore business rates paid rather than council tax

·       Was there a statutory definition of “working age households”

·       Holiday lets were not a bad thing per se as they could aid the tourist industry which had a positive benefit to the local economy

·       Administrative functions associated with the council tax rebate system

RESOLVED:

That the report updating on the Council Tax Reduction Scheme and Council Tax Base 2024/25 be noted.