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: