Cofnod Datgeliadau

Cwestiwn

1.Please confirm the specific policy objectives set by the council for charging a second home council tax premium (SHCTP).

2.In terms of the policy:

2.1Please provide the baseline data that determined the council’s decision on whether to charge a SHCTP.

2.2In relation to the data requested at 2.1 - please advise how the council quantifies and defines ‘success’ – please provide targets and outcomes.

2.3Again, in relation to the data, requested at 2.1. For each year the council has charged a SHCTP, please can you provide this same data used to measure performance against the policy objectives and the council’s definition of ‘success’.

3For each year the council has charged a SHCTP, please confirm how much SHCTP premium the council has collected per annum.

4The SHCTP applies to all elements of the council tax bill, meaning that second homeowners also pay additional police precept and town/district council elements.

4.1Please provide the methodology of how you determine the amount of police precept payable by household. For example, is it:

Total police precept divided by number of households paying council tax (whether standard or premium). Total police precept divided by number of households paying council tax, where premium paying households are included using the an appropriate council tax premium multiplier. Some other methodology (please describe)?

4.2What happens to the additional police precept paid by SHCTP payers? Is it paid to the police or kept by the council?

4.3Do those paying the SHCTP, by paying a higher level of police precept, subsidise (reduce) the amount that resident householders pay?

4.4The same questions at 4.1, 4.2 and 4.3 apply to the town/district council element. How do you currently calculate the level of town/district council paid per household?

4.5What happens to the additional town/district council element paid by SHCTP payers? Is it paid to the town/district council or kept by the council?

4.6Do those paying the SHCTP, by paying a higher level of town/district council tax, subsidise the amount that resident householders pay?

5.Since implementing a policy to charge a SHCTP, please can you advise the annual interest received per annum in respect of the unspent premiums and advise how the council treats this interest (i.e. is it ringfenced and treated as SHCTP or something else?)

6.Since implementing a policy to charge a SHCTP, please can you advise on an annual basis how the SHCTP raised has been allocated - by percentage to each budget category (e.g., general fund, planning, homelessness, schools, affordable housing, sustainable communities etc)

7.Since implementing a policy to charge a SHCTP, please can you advise on an annual basis, how many of the following the SHCTP has funded:

7.1New build affordable homes for sale

7.2New build affordable homes for rent

7.3Property purchased as affordable home for sale

7.4Property purchased as affordable home for rent

7.5Refurbished existing housing stock as affordable for sale

7.6Refurbished existing housing stock as affordable for rent

7.7There may be instances where the properties acquired by SHCTP income, are not classed as ‘affordable’ according to the definition you provide at 8 (below). Where this is the case, please can you provide the same breakdown as at 7.1 through to 7.6 (above)? For properties acquired are they for rent or for sale?

8.In the context of housing, please can you provide the council’s definition of ‘affordable’ in terms of rent and purchase price?

9.Since implementing a policy to charge a SHCTP, please can you provide:

9.1The amount of SHCTP arrears per annum.

9.2For 2024/2025 please confirm how much of the SHCTP arrears are due to the VOA delays?

9.3For the current period to date – please confirm how much of the SHCTP arrears are due to the VOA delays?

10.In its public consultations on SHCTP, please provide evidence (e.g. consultation documents and/or Welsh Language Impact Assessments) that the council has given conscientious consideration (in accordance with the Welsh Language Commissioner’s guidance) and carried out structural balancing of the SHCTP’s impacts in relation to the following:

10.1The complex and nuanced effects on the Welsh language.

10.2Premium-liable households that are Welsh-speaking and locally rooted.

10.3Premium-liable households supporting informal care networks that sustain Welsh-speaking communities.

10.4Premium-liable households sustaining intergenerational Welsh-speaking ties.

10.5Premium-liable households’ contribution towards sustaining the fragile economies of rural Welsh-speaking communities.

Ateb

1,Please confirm the specific policy objectives set by the council for charging a second home council tax premium (SHCTP).

The Council does not have a standalone policy relating specifically to the Second Home Council Tax Premium. The charging of a premium on second homes forms part of the Council’s broader Council Tax Premiums policy, made under sections 12A and 12B of the Local Government Finance Act 1992 (as amended by the Housing (Wales) Act 2014). The policy objectives are set out within reports approved by Full Council and reflected on the Council’s website, including:

• Encouraging the more effective use of empty housing.

• Reducing the number of properties not used as main residences.

• Supporting local housing needs and communities; and

• Raising additional revenue to support services associated with housing need.

The Council Tax Premiums policy is published here: https://www.merthyr.gov.uk/resident/council-tax/council-tax-premiums/

1. In terms of the policy:

2.1Please provide the baseline data that determined the council’s decision on whether to charge a SHCTP.

The Council’s decision to introduce a Second Home Council Tax Premium was informed by data on:

• The number of dwellings classified as second homes within the county borough; and

• The impact of second homes on housing availability and local communities.

This data was considered as part of reports presented to Full Council when exercising the Council’s discretionary powers under national legislation. The Council does not hold a single baseline dataset specifically labelled as SHCTP baseline data, separate from general council tax information.

2.2In relation to the data requested at 2.1 - please advise how the council quantifies and defines ‘success’ – please provide targets and outcomes.

The Council has not set quantified targets or numerical success criteria specific to the SHCTP. Success is defined at a strategic level, consistent with national policy intent, including:

• Encouraging owners to bring properties back into regular use;

• Reducing the adverse impact of second homes on housing supply; and

• Generating additional revenue to support housing related priorities.

These outcomes are not monitored through a bespoke performance framework or target set specifically for the SHCTP.

2.3Again, in relation to the data, requested at 2.1. For each year the council has charged a SHCTP, please can you provide this same data used to measure performance against the policy objectives and the council’s definition of ‘success’.

The Council does not hold annual performance datasets measuring outcomes specifically against SHCTP policy objectives. To provide annual datasets as requested would require the creation of new information.

3,For each year the council has charged a SHCTP, please confirm how much SHCTP premium the council has collected per annum.

The Council does not routinely collate or report the amount of Second Home Council Tax Premium collected per annum as a discrete figure. Although information has been published for individual financial years (for example, on the Council’s website explaining how Council Tax Premium income is used), this was produced as a one off exercise and does not represent a centrally held historical dataset. Providing the requested figures for each year would require officers to manually examine individual council tax records and calculate the premium element for each account. As this this is not a task we routinely undertake, the Council is unable to provide the information.

4,The SHCTP applies to all elements of the council tax bill, meaning that second homeowners also pay additional police precept and town/district council elements.

4.1Please provide the methodology of how you determine the amount of police precept payable by household. For example, is it:

Total police precept divided by number of households paying council tax (whether standard or premium). Total police precept divided by number of households paying council tax, where premium paying households are included using the an appropriate council tax premium multiplier. Some other methodology (please describe)?

The police precept is set annually by the Police and Crime Commissioner and calculated in accordance with national council tax regulations. It is charged based on the valuation band of the property, and any applicable council tax premium applies to the whole council tax liability, including the police precept element.

4.2What happens to the additional police precept paid by SHCTP payers? Is it paid to the police or kept by the council?

The police precept element collected as part of council tax (including any premium related uplift) is paid to the relevant Police and Crime Commissioner. It is not retained by the Council.

4.3Do those paying the SHCTP, by paying a higher level of police precept, subsidise (reduce) the amount that resident householders pay?

Council tax is charged on a per property basis in accordance with national legislation. The Council does not undertake modelling to determine whether SHCTP payers subsidise other households, and no such analysis is held.

4.4The same questions at 4.1, 4.2 and 4.3 apply to the town/district council element. How do you currently calculate the level of town/district council paid per household?

Town and community council precepts are set by the relevant council and collected by the billing authority as part of the overall council tax charge. Any applicable premium applies to the full charge and the town/community council element is passed on accordingly. The Council does not hold analysis showing whether SHCTP payers subsidise other households in respect of town/community council precepts.

4.5What happens to the additional town/district council element paid by SHCTP payers? Is it paid to the town/district council or kept by the council?

Town and community council precepts are set by the relevant council and collected by the billing authority as part of the overall council tax charge. Any applicable premium applies to the full charge and the town/community council element is passed on accordingly. The Council does not hold analysis showing whether SHCTP payers subsidise other households in respect of town/community council precepts.

4.6Do those paying the SHCTP, by paying a higher level of town/district council tax, subsidise the amount that resident householders pay?

Town and community council precepts are set by the relevant council and collected by the billing authority as part of the overall council tax charge. Any applicable premium applies to the full charge and the town/community council element is passed on accordingly. The Council does not hold analysis showing whether SHCTP payers subsidise other households in respect of town/community council precepts.

5,Since implementing a policy to charge a SHCTP, please can you advise the annual interest received per annum in respect of the unspent premiums and advise how the council treats this interest (i.e. is it ringfenced and treated as SHCTP or something else?)

Council Tax Premium income is not ring fenced. Interest earned on council funds is pooled and treated in accordance with the Council’s treasury management arrangements. The Council does not account for, or report on, interest attributable specifically to unspent SHCTP income. The requested information is therefore not held.

2. Since implementing a policy to charge a SHCTP, please can you advise on an annual basis how the SHCTP raised has been allocated - by percentage to each budget category (e.g., general fund, planning, homelessness, schools, affordable housing, sustainable communities etc)

Council Tax Premium income forms part of the Council’s general funding and is not allocated or tracked separately by budget category. As such, the Council does not hold annual percentage breakdowns showing how SHCTP income has been allocated across individual services.

3. Since implementing a policy to charge a SHCTP, please can you advise on an annual basis, how many of the following the SHCTP has funded:

7.1New build affordable homes for sale

7.2New build affordable homes for rent

7.3Property purchased as affordable home for sale

7.4Property purchased as affordable home for rent

7.5Refurbished existing housing stock as affordable for sale

7.6Refurbished existing housing stock as affordable for rent

7.7There may be instances where the properties acquired by SHCTP income, are not classed as ‘affordable’ according to the definition you provide at 8 (below). Where this is the case, please can you provide the same breakdown as at 7.1 through to 7.6 (above)? For properties acquired are they for rent or for sale?

The Council does not hold this information as it is not a provider of social housing and does not own or manage housing stock. Housing stock within the county borough is owned and managed by Registered Social Landlords (RSLs) and other providers. The Council does not directly deliver housing units and does not fund individual housing outputs (such as new builds, acquisitions or refurbishments) through Second Home Council Tax Premium (SHCTP) income. SHCTP income is not ring fenced and forms part of the Council’s general funding. The Council does not allocate SHCTP income to specific housing schemes, properties or tenures, nor does it track or record housing outputs by reference to SHCTP funding.

4. In the context of housing, please can you provide the council’s definition of ‘affordable’ in terms of rent and purchase price?

The Council’s definition of affordable housing is set out in its housing and planning policies and aligns with Welsh Government guidance. Affordable housing includes homes provided at a cost below market levels, either for rent or purchase, to households whose needs are not met by the open market.

5. Since implementing a policy to charge a SHCTP, please can you provide:

9.1The amount of SHCTP arrears per annum.

The Council does not hold SHCTP arrears as a separately reported figure from overall council tax arrears.

9.2For 2024/2025 please confirm how much of the SHCTP arrears are due to the VOA delays?

The Council does not record or apportion arrears based on whether they are attributable to VOA delays. The requested information is not held.

9.3For the current period to date – please confirm how much of the SHCTP arrears are due to the VOA delays?

The Council does not record or apportion arrears based on whether they are attributable to VOA delays. The requested information is not held.

6. In its public consultations on SHCTP, please provide evidence (e.g. consultation documents and/or Welsh Language Impact Assessments) that the council has given conscientious consideration (in accordance with the Welsh Language Commissioner’s guidance) and carried out structural balancing of the SHCTP’s impacts in relation to the following:

10.1The complex and nuanced effects on the Welsh language.

10.2Premium-liable households that are Welsh-speaking and locally rooted.

10.3Premium-liable households supporting informal care networks that sustain Welsh-speaking communities.

10.4Premium-liable households sustaining intergenerational Welsh-speaking ties.

10.5Premium-liable households’ contribution towards sustaining the fragile economies of rural Welsh-speaking communities.

The Council undertook consultation and impact assessments in accordance with its statutory duties when considering the introduction of Council Tax premiums. The Council does not hold bespoke evidence addressing each of the specific scenarios described at points 10.1–10.5. Consideration of Welsh language impacts was undertaken at a strategic level rather than through household level or category specific analysis.