Issue details

Council Tax Discretionary Powers - Discount for Second Homes and Empty Properties hosting Ukrainian families

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.

Decision type: Non-key

Decision status: Recommendations Approved

Notice of proposed decision first published: 21/03/2023

Decision due: 21 March 2023 by Officer Decision - Corporate Support Centre

Contact: Rachael Hart, Head of Strategic Finance Email: Rachael.Hart@herefordshire.gov.uk Tel: 01432 383775.

Decisions