Decision details

Council Tax Levy

Decision Maker: Cabinet

Decision status: Recommendations Approved (subject to call-in)

Is Key decision?: Yes

Purpose:

Cabinet to approve the proposed changes to the LEVY that can be applied in Council Tax.

Decisions:

The Government announced the Levelling Up and Regeneration Bill in which Section 75 addressed long-term empty properties by amending the initial period at which point councils could place the 100% levy from two-years down to one-year. It was being proposed to implement this change from 1 April 2025. Members stated that any income from this would be nominal and there should be a consideration of the Levy in conjunction with the Council’s policies around housing and bringing homes back into use around the Borough.

 

RESOLVED that:

1.       The adoption of an empty property levy at 100% for dwellings that have been vacant for more than one year from 1 April 2025, be approved.

2.       A property levy for those classified as Second Homes at 100% from 1 April 2026, be approved.

 

Reason

Whilst the changes will generate additional revenue, the primary focus is to bring empty homes back into use.

Report author: Philip Sudlow

Publication date: 06/12/2024

Date of decision: 03/12/2024

Decided at meeting: 03/12/2024 - Cabinet

Accompanying Documents: