Decision details
To approve exceptions to the council tax premiums on empty homes and second homes from April 2025.
Decision Maker: Deputy Chief Executive (Section 151 Officer) - Paul Jones
Decision status: Recommendations Approved
Is Key decision?: No
Is subject to call in?: No
Decision:
To approve exceptions to the council tax premiums on empty homes
and second homes from April 2025. The council tax charges in
respect of empty properties and second homes are detailed in the
attached appendix with the exceptions showing at the end of the
document.
Reasons for the decision:
On 23rd February 2024 Council approved the
following recommendations:
1. That Council approves the change to the Empty Homes Premium so
that properties which have been unoccupied and unfurnished for one
year, instead of two, will become subject to the 100% premium from
April 2025.
2. That Council approves the implementation of the 100% Second
Homes Premium from April 2025.
3. That Council gives delegated authority to the Executive Director
for Finance Assets and Regeneration in consultation with the
Cabinet Member Finance and Assets to amend the policy so that it
meets the requirements of any guidance/ regulations due to be
issued by Government and to ensure the premiums are administered
efficiently.
The Council Tax (Prescribed Classes of Dwellings and Consequential
Amendments) (England) Regulations 2024 have been made which set out
the circumstances in which a property may be exempt from the empty
home or second home premium.
Alternative options considered:
None. Applying the exceptions is
mandatory.
Declarations: None
Other reasons / organisations consulted
None
Contact: Jayne Gilpin, Head of Revenues and Benefits.
Publication date: 17/12/2024
Date of decision: 13/12/2024