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RESOLVED:

 

(1)  
That in accordance with Section 11B and 11C of the
Local Government Finance Act 1992 as amended by Section 2 of the
Rating (Properties in Common Occupation) & Council Tax (Empty
Dwellings) Act 2018 and the Levelling Up and Regeneration Act 2023,
Council agreed to increasing the council tax premiums on empty
homes and introducing a new premium on second homes in a phased
approach as follows:
 

(1.1)      
That from 1 April 2025 the Council adopts the
following full Premium levy rates:
· Properties
empty for one year but less than five will receive a 100%
Premium.

· Properties empty for five years but less than ten years a 200%
Premium.

· Properties empty for more than ten years a 300%
Premium.
 

(1.2)      
That from 1 April 2024 until 31 March 2025 the
following interim premiums are introduced:

· Properties empty for one year but less than two will not receive
a Premium
· Properties
empty for more than two years, but less than five years will
receive a 100% Premium.
· Properties
empty for five years but less than ten years a 150%
Premium.

· Properties empty for more than ten years a 200%
Premium.
 

(2)  
That from 1 April 2025 a 10 % discount would be
removed and a 100% Premium would be levied on all properties that
are determined as a second home, subject to any exceptions once
these have been confirmed by Regulations and that the Service
Director – Customers in consultation with the Executive
Member for Finance and IT is delegated authority to make any
amendments following further confirmation of the
Regulations.
 

REASONS FOR DECISIONS:

 

(1)  
To support the principle of bringing unoccupied properties back
into occupation in line with the proposed empty homes strategy. At
the time of writing there are 43 properties that have been
unoccupied for over five years.

 

(2)  
The introduction of a phased approach of increasing the premiums
enables us to advertise the changes. As the introduction of
premiums for properties unoccupied for between one and two years is
new there will be no expectation on the owners of these properties
of an additional premium and therefore it is recommended that this
aspect is deferred until 2025 to allow time to advertise the
change.
 

(3)  
In respect of a premium on Second Homes the Council is required to
give one year’s notice as this is the Councils first
determination in this regard and therefore a resolution must be
made before the end of the 2023/24 financial year in order to bring
in the premium from 01 April 2025.
 

(4)  
The Council does have the ability to revoke the decision in
relation to Second Homes premium, during the year should any
consultation that is carried out provide evidence that this would
not be effective.