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COUNCIL TAX DISCOUNTS & PREMIUMS -LONG TERM EMPTY HOMES FINANCIAL YEAR BEGINNING ON 1 APRIL 2019 AND SUBSEQUENT FINANCIAL YEARS

Notice ID: SUT1004602

Notice effective from
7th February 2019 to 9th March 2019

COUNCIL TAX DISCOUNTS & PREMIUMS -LONG TERM EMPTY HOMES FINANCIAL YEAR BEGINNING ON 1 APRIL 2019 AND SUBSEQUENT FINANCIAL YEARS
Section 11 (1) 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 the discount applicable on specified classes of empty properties and that the Council could determine that the discounts did not apply or could be such percentage up to 100% as it may specify.
The following recommendation with regard to Council Tax discounts on long-term empty, furnished homes was approved at a meeting of the Council's HEB committee on 29 January 2019.
- That having regard to s11 A (4) of the Local Government Finance Act 1992, that properties designated as long term empty, furnished homes be charged 100% of the Council Tax until further notice, from 01 April 2019.

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 01 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 homes was approved at a meeting of the Council's HEB committee on 29 January 2019.
- That having regard to s11 B of the Local Government Finance Act 1992, that properties designated as long term empty homes be charged the following premiums on the Council Tax until further notice:

- from 01 April 2019 a 100% premium, where the property has been empty for more than 2 years.

- from 01 April 2020 a 200% premium, where the property has been empty for more than 5 years.

- from 01 April 2021 a 300% premium, where the property has been empty for more than 10 years.

Attachments

SUT1004602.pdf Download

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