Appendix A
Council tax exemptions and discounts for empty and second homes
Community impact assessment
Customer and Support Services
7 December 2012
Janet McGrail – lead, Alan Tomlinson
Section A – What we are assessing
Proposals to change council tax discounts and exemptions for empty homes.
A decision to review or change a service
A strategy
A policy or procedure
A function, service or project
X
Indicate with an “x” which ones apply.
These proposals are:
New?
Existing?
Being reviewed?
Being reviewed as a result of budget constraints?
X
Describe the issue you are assessing and the changes you are proposing?
The government is giving:
authorities more flexibility on what discounts they can charge on 2nd homes and certain empty
properties. It is also abolishing two council tax exemption categories from 01/04/13.
There are two drivers for these changes. Firstly, local authorities will be given more local
control to help them keep council tax down. Secondly, authorities need stronger levers to
make sure that the housing stock is effectively utilized. The changes will enable them further
to discourage 2nd home ownership and encourage owners to bring empty dwellings into use
quickly.
The entitlement to a 50% discount enjoyed by taxpayers who have a second home because
one of their homes is job-related will not be affected.
DCLG, Technical reforms of council tax, impact assessment, 1/9/11
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/8435/2053909.pdf
Salford City Council proposes to use this flexibility to change discounts and exemptions for empty
and second homes as follows:
• charge full council tax on
- furnished second homes, removing current 10% discount
- empty and unfurnished properties, removing current six month exemption period and
allowing 50% discount for first two months, then full charge will be payable.
- properties that are undergoing major repairs or structural alterations, removing current
twelve month exemption period and offering a 10% discount for up to 12 months.
1/3
• charge an 150% of full council tax on properties empty and unfurnished for over two years ,
increasing current 100% of charge
Section B – Is an assessment required (screening)?
Service or policy that people use or which apply to people (this could include
X
staff)
Discretion is exercised or there is potential for people to experience different
outcomes. For example, planning applications and whether applications are
approved or not
Concerns at local, regional or national level of discrimination/inequalities
Major change, such as closure, reduction, removal or transfer
Community, regeneration and planning strategies, organisational or directorate
X
partnership strategies/plans
Employment policy – where discretion is not exercised
Employment policy – where discretion is exercised. For example, recruitment or
disciplinary process
Mark “x” for all the statements above which apply.
Equality Areas
Indicate with an “x” equality areas likely to be affected, positively or negatively, by the proposals.
Age
Religion and/or belief
Disability
Sexual Identity
Gender (including pregnancy and
People on a low income (sociomaternity and marriage and civil
economic inequality)
partnership)
Gender reassignment
Other (please state below) e.g. carers,
ex-offenders, refugees and asylum
seekers, gypsies and travellers
Race
If any of the equality areas above have been identified as being likely to be affected by the
proposals, you have to complete an impact assessment. You will need only to consider those areas
which you have indicated are likely to be affected by the proposals.
Section C – Monitoring, consultation and analysis
C2 Are you intending to consult on your proposals?
No
If “no”, please
There is no legal requirement to consult on these proposals which
explain why
arise from technical changes to councils’ powers to set discounts and
not.
exemptions for empty homes and second homes
C3 What information have you analysed for this assessment? What did you find?
Include, for example, service or employee monitoring information, consultation findings, national or local
research, customer feedback, inspection reports, and any other information. Specify whether this was
existing information or was obtained specifically for this assessment.
This is existing information.
Measure
Second homes
Current
Proposed
10% discount
0% discount
2/3
Number of
cases
1300
Empty homes class ‘A’
100% discount up to 12
months
100% exemption up to 6
months
Empty homes class ‘C’
Empty homes premium
0% discount
10% discount
for 12 months
50% discount
for first 2
months then
full charge
Charge 150%
Total
Section D Potential impacts and how these will be addressed
No differential equality impacts identified.
Section E Action plan and review
No actions proposed.
Review
This assessment will be reviewed in November 2013.
Approval
Name
Signature
Date
Senior Manager
John Tanner
Assessment Lead Officer
Alan Tomlinson
John Tanner
07/01/13
Janet McGrail
07/12/12
3/3
108
1291
553
3252