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 1^st 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 1^st 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 1^st 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 1^st April 2025.

Action by

CORPORATE DIRECTOR RESOURCES (J. LORRAINE)

Interim Director of Finance, Procurement and Audit (J. Harrison)

Head of Strategic Finance (C. Leslie)