Details of the types of local council tax discounts awarded as at October 5 2009, and the authority awarding the discount, are shown as follows.
Pensioners: Bury, Hillingdon, Kirklees, Lincoln, Southampton, Wirral
Properties affected by flooding and other external environmental factors: Doncaster, East Lindsey, Forest of Dean, Gloucester, Herefordshire UA, Hillingdon, Malvern Hills, North Lincolnshire, Northumberland, Rotherham, Wakefield, Wychavon
Those to whom, because they have been affected by the change in regulations since a discount was originally awarded, a discount has been awarded so as to not disadvantage them: Adur, Exeter, Horsham, North Norfolk, Waveney
The following types of local council tax discounts were also awarded as at 5 October 2009.
A hard to sell property
A new unfinished property
Difficult to let properties
Hardship
Occupied and unoccupied furnished properties that do not have the benefit of mains services including beach chalets.
Properties that are no one person’s sole or main residence where access is restricted taxpayers who can comply with the council’s Mooring Policy.
Various classes of empty properties.
These discounts were awarded by the following authorities. It is not possible to identify which authority awarded which discount as this may allow identification of individual properties or persons.
Bradford
Brighton and Hove
Cambridge
Canterbury
Copeland
Daventry
East Riding of Yorkshire UA
South Ham
South Lakeland
West Somerset
Details of the monetary value of these discounts are not collected centrally.
Since 1 April 2004, local billing authorities have been given the discretion to reduce the council tax discount offered on long-term empty homes and second homes.
I have placed in the Library of the House tables which show which authorities have, since 2004-05, used their power to reduce discounts for council tax on empty and second homes in their area as well as the revised rate applied.
The estimated total additional council revenue raised as a result of the reduction to discounts for long-term empty and second homes for each year since 2006-07 is shown in the following table:
Long-term empty homes Second homes 2006-07 79 98 2007-08 88 101 2008-09 104 113 2009-10 108 124
Estimates have not been provided for the years prior to 2006-07 due to the disproportionate cost in producing them.