Purpose

New Levelling-Up and Regeneration Act 2023 has
given local authorities the power to implement a premium of up to
100 per cent council tax charge on any property empty or
unfurnished for over 1 year. It also gives the power to implement a
premium of up to 100 per cent council tax charge on any second home
from the following financial year.
Decision to be made as to whether the council wishes to implement
such premium.

Content

That Cabinet recommends to Full Council the
following:
 
To adopt, commencing the billing period
starting 1 April 2024, a council tax premium of 100 per cent for
all long-term empty properties as defined by amendments to the
Local Government Finance Act 1992 in force on that date:
 
To adopt, commencing the billing period
starting 1 April 2025, a council tax premium of 100 per cent for
all dwellings occupied periodically as defined by amendments to the
Local Government Finance Act 1992 in force on that date (second
homes); and
 
That the Draft Council Tax Policy for Second
Homes, Long Term Empty Properties and determining discounts for
certain dwellings be adopted and that the council's Section 151
Officer delegated authority to amend the council's policy of
premiums in line with secondary legislation and/or statutory
guidance, as and when published in conjunction with the Revenues
and Benefits Managers.