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RECOMMENDED:
That Council:
1)   
Charge the long-term empty property premium after 12
months from 1 April 2024,
2)   
Charge a 100% premium for second homes falling into
Class B from 1 April 2025,
3)   
Adopt the Council Tax Discounts Resolution as at
Section 7 of Appendix C,
4)   
Work with other Norfolk authorities and Norfolk
County Council to ensure the maximum possible amount of the
additional second homes income is returned to those boroughs most
affected by second home ownership and,

5)   
Delegate authority to the Revenues and Benefits
Manager, in consultation with the s151 Officer and Council Leader,
to agree the technical guidelines for any exceptions to the
premiums imposed by central government.

 
Reason for Decision
 
To decide whether the
provisions within sections 79 and 80 of the Levelling Up and
Regeneration Act 2023 regarding additional premiums should be
implemented.