Purpose

For recommendation to Full Council

Content

Cabinet received a report and
was informed that following the consolidation into a single
Revenues and Benefits system there had been an opportunity to
review the existing discretionary Council Tax
discounts.  Two of the discounts that
had been reviewed were the one month empty and unfurnished 100%
Council Tax discount and the 50% discount for up to 12 months for
properties undergoing major structural repairs.
 
Prior to the formation of
Buckinghamshire Council, all of the legacy District Councils had a
one month empty and unfurnished discount, and Aylesbury Vale DC and
Wycombe DC had an additional discount for properties undergoing
major structural repairs.  The removal
of the discounts was aimed at encouraging bringing properties back
into active use at the earliest opportunity. The first of these
discounts cost the Council approximately £336k per year,
which the second of the discounts relating to undergoing major
structural reports currently cost £756k for the
Council.
 
A review of neighbouring
authorities had identified that Buckinghamshire Council was an
outlier in still providing these discounts and therefore it was
proposed to remove them with effect from 1 April 2024.
 
The Levelling Up and
Regeneration Act 2023 made provision for Billing authorities to
introduce additional premiums for empty homes and second homes. It
was proposed to change the 100% empty home premium to come into
effect after a property had been empty for 12 months, rather than
the current position that was after a property had been empty for
two years, with effect from 1 April 2025.  The introduction of the empty home premium
after one year would bring an estimated additional Council Tax
revenue for the Council of £0.490m from 1 April 2025.
 

That Council be RECOMMENDED
to: 
 

(1)              
Remove the
following discretionary Council Tax empty house discounts
from 1 April 2024 –
(i)           
Empty and
unfurnished (100% discount for the first
month).

(ii)         
Empty discount for
property undergoing major structural repairs (50% discount for up
to 12 months).

(2)              
Approve
the Council Tax Discounts, Exemptions and Premiums Police (Appendix
1), that reflects the removal of removal of the discounts at
recommendation (1) above.

(3)              
Introduce a 100% Council Tax
premium from 1 April 2025 on empty homes after they have been
for 12
months.