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