Decision details

Council Tax provisions within the Levelling Up and Regeneration Act 2013 - empty property and second homes (Reference to Council)

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: Yes

Decision:

RESOLVED – That the report be referred to Council on 6 March 2024 with a recommendation that: -

 

1)    The qualifying period for the long-term empty property premium in Council Tax be reduced to one year effective from 1st April 2024; and

2)    A 100% Council Tax premium for second homes (dwellings which are furnished, but unoccupied) be introduced effective from 1st April 2025.

3)    Authority be delegated to the Council’s Section 151 Officer In conjunction with the portfolio holder to enable them to amend the policy and / or any associated procedures to ensure alignment with the regulations or statutory guidance relating to the exemptions from the premiums, when these are issued or subsequently amended by Government.

Publication date: 20/02/2024

Date of decision: 20/02/2024

Decided at meeting: 20/02/2024 - Cabinet

Effective from: 28/02/2024

Accompanying Documents: