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Decision details
Council tax Empty Homes and Second Homes premium
Decision Maker: Cabinet
Decision status: Recommendations Approved
Is Key decision?: Yes
Is subject to call in?: Yes
Purpose:
Requesting approval to charge a premium of
100% on council tax properties which have been unoccupied and
unfurnished for over 1 year from 1 April 2024. Also to charge a
premium of up to 100% on property classed as second homes with
effect from 1 April 2025.
Decision:
RESOLVED:
Cabinet recommended that Full Council determines that:
1. For any dwelling within the area of the Council if, on any day, there is no resident of that dwelling and it is substantially unfurnished, the following shall apply:
• the discount in s11(2)(a) of the Local Government and Finance Act 1992 (LGFA) shall not apply to that dwelling; and
• the amount of council tax payable in respect of that dwelling and that day shall be increased by 100 percent, where the dwelling has been empty for more than 1 year on 1 April 2024.
2. Where a dwelling within the area of the Council, if on any day there is no resident, and it is furnished:
? the discount in s11(2)(a) of the Local Government and Finance Act 1992 (LGFA) shall not apply to that dwelling; and
? the amount of council tax payable in respect of that dwelling and that day shall be increased by an amount up to 100 percent, with effect from 1 April 2025.
Report author: Sara Murtaugh
Publication date: 21/02/2024
Date of decision: 19/02/2024
Decided at meeting: 19/02/2024 - Cabinet
Effective from: 27/02/2024
Accompanying Documents:
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