COUNCIL TAX PREMIUMS ON LONG TERM EMPTY PROPERTIES AND SECOND HOMES

March 7, 2024 Approved View on council website
Full council record
Content

Resolved –

 
(1)
     That Option 2 be the preferred option.
That the Council introduce increased Council Tax Premium Charges as
enabled by the Levelling Up and Regeneration Act 2023.This
would:

·       Reduce the minimum period for the implementation of a 100%
Council Tax premium for empty and unfurnished properties from 2
years to 1 year from April 2024 and

·       Introduce a Council Tax premium of 100% in respect of second
homes (properties that are empty and furnished) from April
2025.

 

(2)      Following a consultation on
proposed exemptions, the Government is yet to publish the final
list of exceptions. That the Executive delegate the responsibility
to implement the exceptions once finalised to the Strategic
Director, Corporate Resources.

 

To be actioned by: Director of Finance / Strategic Director,
Corporate Resources
 
 

Supporting Documents

Document AO - CT Premiums.pdf

Details

OutcomeRecommendations Approved
Decision date7 Mar 2024