Council Tax - Long-term Empty Property Premium (LTEPP) duration change

January 30, 2025 Cabinet (Cabinet collective) Unknown View on council website
Full council record

Purpose

To approve the report to reduce the current empty property duration allowed prior to a LTEPP commencing, down from two years to one year. This change is provided for within the Levelling-up and Regeneration Act 2023, taking into account all exceptions laid out within The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024, published on 1 November 2024.

If the report is approved the change from two years down to one year will take effect at Vale from 1 April 2026.

Decision

RECOMMENDED to Council on 13 February 2025 that, with effect from 1 April 2026, the following amendments are made to the council’s long-term empty property premiums (LTEPP):

a)    to reduce the current empty property duration allowed, prior to a council tax LTEPP commencing, down from two years to one year. This change is provided for within the Levelling-up and Regeneration Act 2023

b)    to adopt all LTEPP exceptions laid out within the Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024, published on 1 November 2024 (listed within the body of the report).

Details

OutcomeRecommmend Forward to Council
Decision date30 Jan 2025