Decision details

Council Tax Use of Discretionary Powers

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: -


  • The new build dwelling reached first fix stage between 27 December 2019 to 23 March 2020, and
  • The builder/developer was issued with a Council Tax Completion Notice, and
  • The new build dwelling was empty and unoccupied in this period.


Reasons for the decision:

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.


Alternative options considered:

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.


Interests and Nature of Interests Declared:


Wards Affected: (All Wards);

Conflict of Interest: None

Dispensation Granted: None

Contact: Sharon Hammond, Head of Revenues & Benefits Email:

Publication date: 12/11/2020

Date of decision: 12/11/2020

Effective from: 20/11/2020

Accompanying Documents: