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.