Council Tax provisions within the Levelling Up and Regeneration Act 2013 - empty property and second homes (Reference to Council)

February 20, 2024 Cabinet (Cabinet collective) Approved View on council website

This summary is generated by AI from the council’s published record and supporting documents. Check the full council record and source link before relying on it.

Summary

...to recommend to the Council that it reduce the qualifying period for the long-term empty property premium in Council Tax to one year from April 1, 2024, introduce a 100% Council Tax premium for second homes from April 1, 2025, and delegate authority to the Section 151 Officer to amend the policy in line with government regulations.

Full council record
Content

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.

Supporting Documents

2024-02-20Cabinet Report 100 percent premium after 1 year v3.pdf

Details

OutcomeRecommendations Approved
Decision date20 Feb 2024
Subject to call-inYes