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Decision details

Council Tax Premium - Second Homes And Long-Term Empty Properties

Decision Maker: Cabinet, Council

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes

Purpose:

to approve in principle the implementation of premiums in respect of second homes from 1 April 2025

Decision:

The purpose of the report was to consider the proposals to introduce a Council Tax Premium on second homes and apply a premium to long term empty properties after one year.

 

Councillor Evemy introduced the report and outlined the recommendations to Full Council. 

 

Cabinet made various comments around the proposals to support affordable housing and the application of the premium.

 

Councillor Evemy proposed the recommendations and Councillor Layton seconded.

 

That Cabinet AGREED to recommend to Full Council to:

1.    Agree from 01 April 2024 to levy the maximum level of premium for Empty Homes as set out in the Levelling Up and Regeneration Act 2023:

i) Premium of 100% for dwellings which are unoccupied and substantially

unfurnished (Empty Homes Premium) after 1 year up to 5 years of becoming

empty;

ii) Premium of 200% for dwellings which are unoccupied and substantially

unfurnished (Empty Homes Premium) between 5 years and 10 years;

iii) Premium of 300% for dwellings which are unoccupied and substantially

unfurnished (Empty Homes Premium) for 10 years or more.

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2.    Agree in principle from 01 April 2025 to the implementation of a premium (Second Homes Premium) of 100% for dwellings that are no one’s sole or main residence and which are substantially furnished subject to the conditions at paragraph 3.7

3.    Agree to issue the mandatory notice of 12 months to all owners of second homes that a premium will commence from 1 April 2025; and,

4.    Note that where premiums are to be applied, the Council is mindful of the current consultation by government which recommends exceptions in certain circumstances outlined within this report. Subject to the outcome of that consultation, a further report may be presented to Cabinet and Council prior to the implementation of the Council's policy on premiums taking into account statute, the Council's requirements and any guidance given by the Secretary of State.

 

Voting Record

 

5 For, 0 Against, 0 Abstention, 3 Absent/Did not vote

 

Report author: Mandy Fathers

Publication date: 08/03/2024

Date of decision: 07/03/2024

Decided at meeting: 07/03/2024 - Cabinet

Effective from: 16/03/2024

Accompanying Documents:

 

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