Local Council Tax Support Scheme Proposals

January 15, 2024 Cabinet (Cabinet collective) Key decision Approved View on council website
Full council record

Decision

RESOLVED that Cabinet:
 
A   
Acknowledged the current position regarding the
2023/24 Local Council Tax Support Scheme and endorses continuing
stability within the scheme for 2024/25 and recommends to Full Council that the current Local Council Tax
Support Scheme remains unchanged for the 2024/25 financial
year.

 
B   
Recommended to Full Council that a Council Tax
premium of 100% is levied in respect of empty and substantially
unfurnished properties 12 months after the property becomes vacant,
with effect from 1 April 2024.

 
C   
Recommended to Full Council that the application of
a Council Tax premium of 100% is levied in respect of dwellings
which are unoccupied but substantially furnished (second homes)
with effect from 1st April 2025.

 
D   
Recommended to Full Council that the proposed Empty
Homes and Second Homes Policy 2024/25 be adopted, and that the
Section 151 Officer is given delegated powers to implement the
policy in regard to empty properties in
line with the council’s requirements and any guidance given
by the Secretary of State or regulation.

Supporting Documents

LCTS Report.pdf
Appendix A - Essex Local Authorities LCTS Schemes.pdf
Appendix B - EqIA.pdf
Appendix C - Impact Screening.pdf
Appendix D - Harlow Council Tax Empty Homes Second Homes Premiums Policy.pdf

Details

OutcomeRecommendations Approved
Decision date15 Jan 2024