Issue - meetings

Report by Section 95 Officer

The Committee gave consideration to a report seeking a temporary amendment to the policy for charging double Council Tax on long-term empty dwellings under regulation 4 The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013, relating to the impact Covid-19 has had on the local economy in respect of both the housing market and the availability of licensed trade persons to undertake works that would bring properties back into circulation. 

Decision:

The Business Continuity Committee agreed:

1.     to approve 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 April 2020 and 30 September 2020 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.     to approve 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 April 2020 and 30 September 2020 in exceptional circumstances where there is conclusive evidence of financial hardship of the taxpayer caused by Covid-19; and

3.     to approve a temporary policy amendment that the Council does not apply any new double charges of Council Tax on long-term empty dwellings where it becomes long-term empty between 1 April 2020 and 30 September 2020 and that a charge equal to the normal level of Council Tax charged is applied to the property until 30 September 2020. 

(Ref:  Report by Section 95 Officer, dated 27 April 2020, submitted.)