Decision details

Council Tax Premiums on Second Homes and Empty Properties

Decision Maker: Cabinet, Full Council

Decision status: For Determination

Is Key decision?: Yes

Is subject to call in?: Yes

Purpose:

New Levelling-Up and Regeneration Act 2023 has given local authorities the power to implement a premium of up to 100 per cent council tax charge on any property empty or unfurnished for over 1 year. It also gives the power to implement a premium of up to 100 per cent council tax charge on any second home from the following financial year.
Decision to be made as to whether the council wishes to implement such premium.

Decision:

That Cabinet recommends to Full Council the following:

 

To adopt, commencing the billing period starting 1 April 2024, a council tax premium of 100 per cent for all long-term empty properties as defined by amendments to the Local Government Finance Act 1992 in force on that date:

 

To adopt, commencing the billing period starting 1 April 2025, a council tax premium of 100 per cent for all dwellings occupied periodically as defined by amendments to the Local Government Finance Act 1992 in force on that date (second homes); and

 

That the Draft Council Tax Policy for Second Homes, Long Term Empty Properties and determining discounts for certain dwellings be adopted and that the council's Section 151 Officer delegated authority to amend the council's policy of premiums in line with secondary legislation and/or statutory guidance, as and when published in conjunction with the Revenues and Benefits Managers.

Report author: Erin Rhodes

Publication date: 12/02/2024

Date of decision: 08/02/2024

Decided at meeting: 08/02/2024 - Cabinet

Effective from: 20/02/2024

Accompanying Documents: