Issue - meetings

This report outlines the proposal to introduce a council tax empty homes premium from 1 April 2015 resulting in council tax of 150 per cent for properties that have been empty and unfurnished for more than two years.

Discussion:

This report provided details of the proposal to introduce a council tax empty homes premium from 1 April 2015 resulting in council tax of 150 per cent for properties that have been empty and unfurnished for more than two years, as prescribed by the Local Government Finance Act 2012 and associated regulations.

The report provided details of the consideration of the matter by the Business Support Overview and Scrutiny Committee (26 August 2014) and Cabinet (30 September 2014).

It was noted that the penultimate example set out in scenario 1 on p105 of the agenda should have read “…31/07/17”.

The Deputy Leader and Portfolio Holder for Finance, Councillor Jarrett, supported by the Leader of the Council, Councillor Rodney Chambers OBE, proposed the recommendation set out in the report.

Decision:

The Council agreed to set a Council Tax rate for long-term empty properties (dwellings that have been left empty and unfurnished for two years or more) at the maximum permitted 150% of the normal liability, so to encourage owners to bring their property back into use.

Background:

This report provided details of the proposal to introduce a council tax empty homes premium from 1 April 2015 resulting in council tax of 150 per cent for properties that have been empty and unfurnished for more than two years.

The report provided the legislative background to the proposals which were reported to Full Council in January 2013. It was noted that The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 gave billing authorities the discretion to levy an empty homes premium of up to 50% on council tax payable in respect of dwellings that have been left empty and unfurnished for two years or more. It was noted that the option of introducing a premium links to the Council’s Housing Strategy, would aim to reduce the number of empty properties in the area and minimise the likelihood that properties become long-term empties.

The Business Support Overview and Scrutiny Committee considered this report on 26 August 2014 and its comments were set out in paragraph 4 of the report. It was noted that the Committee had sought clarification on the application of the premium when a property was subject to probate. This had been provided at the meeting with further details provided in Appendix 1 to the report.

Reasons:

To act in accordance with The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012.