Agenda item

Report of the Group Director of Operations.

The Cabinet Member with the Resources Portfolio introduced the report of the Group Director of Resources (previously circulated) requesting that consideration be given to proposed changes to the Council Tax Empty Property Premiums for 2024/25.

The submitted report stated that a 50 per cent Council Tax premium (additional charge) was introduced in April 2013 for all unoccupied and unfurnished domestic properties which had been empty for two years or more; this was the maximum the Council was permitted to charge; and that a number of changes were made to the Council Tax Empty Property Premiums following the introduction of new legislation in 2018.

It was reported that that the Levelling Up and Regeneration Act 2023 contained a provision to amend the definition of long-term empty homes from 2024/25 onwards; unfurnished properties that had been empty for one year or more were liable to the Empty Property Premium; and that a 100 per cent Council Tax Premium be introduced for furnished properties periodically occupied (referred to as ‘second homes’) from 2025/26.

RESOLVED – (a)  That the following changes to the Council Tax Empty Property Premiums be agreed, namely:

(i)      amend the definition of long-term empty homes, so that from 2024/25 onwards, unfurnished properties that have been empty for one year or more are liable to the Council Tax Empty Property Premium from 1 April 2024;

(ii)    apply a 100 per cent Council Tax Premium to second homes from 1 April 2025, this being the earliest that the new charge can apply as twelve months’ notice is required to existing owners of second homes;

(iii)  implement exemptions for the second homes Council Tax Premium, as set out in paragraphs 15 and 16 of the submitted report.

(b)  That it be recommended to Council that the report be approved.

REASON - To further encourage landlords and property owners to bring their empty homes back into use as soon as possible, and to penalise those owners who deliberately leave their properties empty for years.