Decision details
Council Tax Discounts and Premiums for Empty Properties and Second Homes
Decision Maker: Cabinet, Council
Decision status: Recommendations Approved
Is Key decision?: Yes
Is subject to call in?: Yes
Purpose:
This item seeks to gain agreement for the
Council to amend the current Council Tax discounts and exemptions
applied to empty properties from 1st April 2024. The reason for
this decision is to encourage owners to bring back properties into
use and increase the availability of homes in the borough.
The proposal also seeks to provide notice that the Council intends
introduce from 1st April 2025 to levy an additional Council Tax
premium on second homes in the borough.
Decision:
DECISION:
1. Reduce the current 100% discount awarded to unoccupied and unfurnished and uninhabitable dwellings is reduced to zero (0%) for the financial year 2024/25 onwards.
2. From 1st April 2024, amend the application of the levy of 100% premium for long-term empty properties to 1 year reducing this from the current 2 years.
3. From 1st April 2024 levy an additional premium on long-term empty property vacant for over 5 years at the maximum permitted level of 200%. The resulting charge will be 300% of the standard council tax.
4. From 1st April 2024 levy an additional premium on long-term empty property vacant for over 10 years at the maximum permitted level of 300%. The resulting charge will be 400% of the standard council tax.
5. Council be given the discretion, delegated to the Head of Revenues and Benefits to reduce or waive the long-term empty premium charge in exceptional circumstances.
6. Give 12 months’ notice that the Council will introduce a second home premium of 100% from 1st April 2025.
Action by
CORPORATE DIRECTOR RESOURCES (J. LORRAINE)
Interim Director of Finance, Procurement and Audit (J. Harrison)
Head of Strategic Finance (C. Leslie)
Report author: Chris Boylett, John Harrison
Publication date: 15/12/2023
Date of decision: 13/12/2023
Decided at meeting: 13/12/2023 - Cabinet
Effective from: 23/12/2023
Accompanying Documents:
- 9.2a Cabinet Report Council Tax Discounts and Premiums for Empty Properties
- Cabinet Report - Council Tax Discounts and Premiums for Empty Properties with legal
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