Decision Maker: Portfolio Holder for Finance, Strategies, Partnerships
Decision status: Recommendations Approved
Is Key decision?: No
Is subject to call in?: Yes
To determine a locally defined Council Tax
discount to assist builders and developers impacted in respect of
new dwelling completions as a result of COVID-19.
To extend a class of discount using the Council’s discretionary powers under Section 13A 1 (c) of the Local Government Finance Act 1992 (as amended) to provide 100% Council Tax discount for eligible new build dwellings due to the impact of COVID-19.
The discount will be retrospectively awarded for the period 1 July 2020 to 30 September 2020 subject to dwellings meeting the required criteria: -
Once a Council Tax Completion Notice has been issued, and the dwelling banded, there is a Council Tax liability on the owner of the dwelling.
An earlier Portfolio Holder Decision Notice provided for a discount to 30th June 2020 to compensate the impact on individual builders and developer’s ability to complete new builds in pre-COVID timescales during the lockdown period.
This decision will extend that discount to 30th September 2020, thereby providing an extra period of financial support at a time when building and sales was still recovering.
Not to use the council’s discretionary powers to discount the Council Tax for new build dwellings for the period 1 July 2020 to 30 September 2020, where a Completion Notice was served between 27 December 2019 and 23 March 2020.
Wards Affected: (All Wards);
Conflict of Interest: None
Dispensation Granted: None
Contact: Sharon Hammond, Head of Revenues & Benefits Email: Sharon.Hammond@pspsl.co.uk.
Publication date: 12/11/2020
Date of decision: 12/11/2020
Effective from: 20/11/2020