Decision details
Council Tax Discretionary Powers - Discount for Second Homes and Empty Properties hosting Ukrainian families
Decision Maker: Officer Decision - Corporate Support Centre
Decision status: Recommendations Approved
Is Key decision?: No
Is subject to call in?: No
Purpose:
Section 13A (1)(C) of the Local Government
Finance Act 1992 gives the council the discretionary power to
reduce liability for council tax in relation to particular cases or
by determining a class of cases that it may determine and where
national discounts and exemptions cannot be applied. Section
13A(1)(C) states: ‘The amount of council tax which a person
is liable to pay in respect of any chargeable dwelling and any day,
in any case, may be reduced to such extent as the billing authority
for the area in which the dwelling is situated, thinks
fit’.
This decision will provide additional support to Ukrainian families
hosted in homes in Herefordshire.
Contact: Rachael Hart, Head of Strategic Finance Email: Rachael.Hart@herefordshire.gov.uk Tel: 01432 383775.
Publication date: 21/03/2023
Date of decision: 21/03/2023
Accompanying Documents: