Purpose

To consider a recommendation to charge 100% on
empty homes from one year, rather than two years as at present, and
to provide 12 months’ notice of the Council’s intention
to charge a premium of 100% on Second Homes from 1 April 2025.

Content

Cabinet RESOLVED
 

(1)    To approve the Council’s
National Non-Domestic Rates (NNDR) Discretionary Scheme in relation
to 2024/25 Retail, Hospitality and Leisure Relief as set out in
Appendix 1 of the report and pursuant to the Council’s powers
under section 47 of the Local Government Finance Act 1988 as
amended.
 

(2)    To delegate authority to the Corporate
Director, Resident Services in consultation with the Corporate
Director, Finance and Resources to implement the discretionary
schemes as set out in Appendix 1 of the report.
 

(3)    That from 1 April 2024 in accordance
with the provisions of The
Levelling-up and Regeneration Act 2023 the Council:
 

                    
i.               
introduces the council tax premium of an additional
100% for those domestic properties empty for longer than 1
year.

                  
ii.               
maintains the council tax premium of 200% in respect
of domestic properties that have been empty for longer than 5
years.

                 
iii.               
maintains the council tax premium of 300% in respect
of domestic properties that have been empty for longer than 10
years.

                
iv.               
from 1 April 2025, introduces a premium of 100% to
domestic properties determined to be applicable Second
Homes.
 

(4)    To note the communication campaign (as
detailed within section 3.3.16 of the report) to highlight to
owners of empty property how the council may be able to help them
make better use of their property.
 
Eligible for call-in:
Yes

 
Deadline for submission of
call-in: 6pm on Monday 12 February 24