Issue - meetings

Council Tax provisions within the Levelling Up and Regeneration Act 2013 in relation to long term empty property and second homes

 

 

Meeting: 20/02/2024 - Cabinet (Item 8:)

8: Council Tax provisions within the Levelling Up and Regeneration Act 2023 - empty property and second homes (Reference to Council) pdf icon PDF 430 KB

To consider Council Tax provisions regarding empty properties and second homes.

 

Wards affected: all

 

Contact: Julian Hobson, Head of Service Welfare & Exchequer

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.