Decision details

Council Tax – Long Term Empty Property Premiums

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes

Purpose:

To agree the Council Tax Long Term Empty Property Premiums with effect from 1 April 2019

Decision:

1)       That, subject to the relevant legislation coming into force and subject to following any guidelines issued, Cabinet approves an additional 50% Council Tax premium on Long Term Empty properties longer than 2 years, raising the Council Tax to 200%, from 1 April 2019.

 

2)       That, subject to the relevant legislation coming into force and subject to following any guidelines issued, Cabinet approves an additional 100% Council Tax premium on Long Term Empty properties longer than 5 years, raising the Council Tax to 300%, from 1 April 2020.

 

3)       That, subject to the relevant legislation coming into force and subject to following any guidelines issued, Cabinet approves an additional 100% Council Tax premium on Long Term Empty properties longer than 10 years, raising the Council Tax to 400%, from 1 April 2021.

 

4)       That, subject to recommendations 1-3 being agreed, the Long Term Empty Premium will not apply where a property already subject to a Long Term Empty Premium changes ownership until a further 2 years has passed. At which time the 100% Long Term Empty Premium will apply and this will increase in line with normal progression of the Premium.

 

Reasons for the decision:

To bring long term empty properties back into use as soon as possible and to incentivise this by adding penalties through the additional Council tax premium charged.

 

Alternative options considered:

Option 1

That subject to the relevant legislation coming into force and subject to following any guidelines issued, Cabinet approves an additional 50% Council Tax premium on Long Term Empty properties longer than 2 years, raising the Council Tax to 200%, from 1 April 2019; and

 

That subject to the relevant legislation coming into force and subject to following any guidelines issued, Cabinet approves an additional 100% Council Tax premium on Long Term Empty properties longer than 5 years, raising the Council Tax to 300%, from 1 April 2020; and

 

That subject to the relevant legislation coming into force and subject to following any guidelines issued, Cabinet approves an additional 100% Council Tax premium on Long Term Empty properties longer than 10 years, raising the Council Tax to 400%, from 1 April 2021; and

 

That subject to recommendations 1-3 being agreed, the Long Term Empty Premium will not apply where a property already subject to a Long Term Empty Premium changes ownership until a further 2 years has passed. At which time the 100% Long Term Empty Premium will apply and this will increase in line with normal progression of the Premium.

 

Option 2

That subject to the relevant legislation coming into force some but not all of the options are approved by Cabinet.

 

Option 3

Do nothing.

 

Report author: Alison Chubbock

Publication date: 18/10/2018

Date of decision: 16/10/2018

Decided at meeting: 16/10/2018 - Cabinet

Effective from: 26/10/2018

Accompanying Documents: