Review of Local Council Tax Discounts 2022/2023 (Brentwood Borough Council)

Closes 7 Nov 2021

Opened 4 Oct 2021


Background to the consultation

Council Tax Discounts

There are currently three Council Tax discounts available to residents from Brentwood Borough Council that are at the discretion of the Council and are at a direct cost to the collection fund, where Council Tax Income is collected and distributed to the Major Precepting authorities: Essex County Council, Fire & Police and Brentwood Council.

The three discounts are:

  • Council Tax Discount Class C1W - where a property is empty and unfurnished a 100% discount can be awarded for the first three months.
  • Discount Class B1 - where a property is not a person’s main home, but their second home, a 10% discount can be awarded ongoing.   
  • Discount Class D2 – where a property is empty and uninhabitable due to undergoing structural alteration or undergoing major repairs, a 25% discount for up to 1 year

The below table shows how these discounts are currently administered across other Essex local authorities.

What is this consultation about?

The Local Government Finance Act 2012 introduced discretion for billing authorities to vary some existing Council Tax discounts and exemptions from 1st April 2013. As these three Council Tax discounts alone are at the discretion of the Council, there is an opportunity to change and to consider the impact to Council funds and to its residents.

Who could the outcome of this consultation affect?

  • Owners and Landlords of empty properties and owners of second homes in the Brentwood borough.

Who will the outcome of this consultation ‘not’ affect?

  • Owners, Landlords and Tenants of properties where properties are not empty within the Brentwood Borough

Proposals for Local Discretionary Council Tax Discounts to be considered from 1 April 2022

Brentwood Borough Council is consulting with its residents on their views to change the current local discretionary Council Tax Discounts from 1 April 2022. 

  • Removing the Council Tax discretionary discount for Empty and Unfurnished properties from 1 April 2022.
  • Removing the Council Tax discretionary discount for Second Homes from 1 April 2022.
  • Not changing The Council Tax discretionary discount for Empty & Uninhabitable properties from 1 April 2022.

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