Decision details

COUNCIL TAX ON EMPTY PROPERTIES - EXTENSION TO TEMPORARY AMENDMENT DUE TO COVID 19

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No

Decisions:

The Council considered a report which outlined a temporary policy amendment for the rate of Council Tax for long term empty properties.

 

Decision

 

The Council:-

 

1.    Approved a temporary policy amendment to allow management the discretion to remove the double charge of Council Tax for a maximum of 6 months between 1 October 2020 and 31 March 2021 where there is conclusive evidence that efforts have been made, or are being made to, bring the empty properties back into use and that the homeowners’ ability to bring the home back into use is affected by Covid-19.

 

2.    Approved a temporary policy amendment to allow management the discretion to remove the double charge of Council Tax for a maximum of 6 months between 1 October 2020 and 31 March 2021 in exceptional circumstances where there is conclusive evidence of financial hardship of the taxpayer caused by Covid-19.

 

(Ref: Report by Section 95 Officer dated 9 November 2020, submitted)

Publication date: 26/11/2020

Date of decision: 26/11/2020

Decided at meeting: 26/11/2020 - Argyll and Bute Council

Accompanying Documents: