Change to empty homes Council Tax discounts and premiums - legal notice

Section 1 (11) of the Local Government Finance Act 2012, inserts a new Section 11A into the Local Government Finance Act 1992, empowering a billing authority to determine that discounts did not apply or could be such percentage up to 100% as it may specify.

Council Tax discounts on empty homes

The following recommendation with regard to Council Tax discounts on empty, substantially unfurnished homes was approved at a Full Council Meeting on 12 February 2019:

• That having regard to S11A (4) of the Local Government Finance Act 1992, that properties designated as empty, substantially unfurnished homes be charged 50% of the Council Tax for the first month and 100% of the Council Tax thereafter, from 1 April 2019.

Council Tax premiums on long-term empty homes

The Rating (property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 amended Section 11B of the Local Government Finance Act 1992, empowering a billing authority to determine the percentage applicable (a premium) on long-term empty dwellings from 1 April 2019. The bill became an Act of Parliament on 1 November 2018.

The following recommendation with regard to Council Tax premiums on long-term empty and substantially unfurnished homes was approved at a Full Council Meeting on 12 February 2019.

• That having regard to Section 11B of the Local Government Finance Act 1992 that properties designated as long-term empty and substantially unfurnished homes be charged the following premiums on the Council Tax until further notice:
• From 1 April 2019 a 100% premium, where the property has been empty for more than two years.
• From 1 April 2020 a 200% premium, where the property has been empty for between five and 10 years.
• From 1 April 2021 a 300% premium, where the property has been empty for more than 10 years.