§ Mr. Roy HughesTo ask the Secretary of State for Wales what representations he has received concerning council tax single occupancy discount; what reply he has sent; and if he will make a statement.
§ Mr. Gwilym JonesI have received several representations.
Council tax bills are determined by the valuation band of dwellings, based on their market value at 1 April 1991. Bills also take account of the number and status of adult residents. It is thus a property tax with a personal element.
The personal element represents 50 per cent. of the full bill. If there are two adult residents, there is no reduction in the personal element. But if there is just one adult resident, there is a reduction of 50 per cent. in the personal element, which equates to 25 per cent. of the full bill.
These arrangements are a considerable advance on those which existed under rates, where single adult households received no discount at all.
§ Mr. Roy HughesTo ask the Secretary of State for Wales what consideration he has given to increasing the single occupancy discount for council tax.
§ Mr. Gwilym JonesNone, since Parliament approved the Local Government Finance Act 1992.