Council Tax long-term empty property premium (LTEPP) duration change

January 31, 2025 Cabinet (Cabinet collective) Approved 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

Recommendation:
Cabinet recommends to Council 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) adopting 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 below).

Details

OutcomeRecommendations approved
Decision date31 Jan 2025