Agenda item

(a)  That delegated authority to the Executive Director for Finance and Commercial, following consultation with the Cabinet Member for Customer Services, Procurement & Performance, to devise a policy for additional Council Tax premiums to be introduced for:

·  100% premium for properties which have been empty and unfurnished for a period between 1 (previously 2) and 5 years;

·  100% premium for second homes; and

·  To bring the policy to full Council once the legislation is in force.

A report was considered that sought approval to give delegated authority to the Executive Director Finance & Commercial to devise a policy for additional Council Tax premiums to be introduced for empty homes and second homes.

It was noted that in May 2022 the Government’s Levelling Up and Regeneration Bill put forward discretionary Council Tax premium options on long term empty properties and dwellings occupied periodically (second homes). If the Bill received Royal Ascent before 31 March 2023, these options would become available to billing authorities with effect from 1 April 2024 at the earliest.

The Government had confirmed that billing authorities that wished to adopt premiums for second homes were required to make a determination confirming their requirements at least 12 months prior to the financial year in which the changes will come into effect, meaning that the Bill would need to obtain Royal Ascent prior to 1 April 2023 in order to adopt the changes for the year commencing 1 April 2024.

After due consideration the recommendations were approved.

Resolved –  That delegated authority to the Executive Director for Finance and Commercial, following consultation with the Cabinet Member for Customer Services, Procurement & Performance, to devise a policy for additional Council Tax premiums to be introduced for:

·  100% premium for properties which have been empty and unfurnished for a period between 1 (previously 2) and 5 years;

·  100% premium for second homes; and

·  To bring the policy to full Council once the legislation is in force.