Issue - decisions
Council Tax - Second and Empty Homes Premium and National Non Domestic Rates 2024/25 Retail, Hospitality and Leisure Relief
06/02/2024 - Council Tax - Empty and Second Homes Premium
Cabinet RESOLVED
(1) To approve the Council’s National Non-Domestic Rates (NNDR) Discretionary Scheme in relation to 2024/25 Retail, Hospitality and Leisure Relief as set out in Appendix 1 of the report and pursuant to the Council’s powers under section 47 of the Local Government Finance Act 1988 as amended.
(2) To delegate authority to the Corporate Director, Resident Services in consultation with the Corporate Director, Finance and Resources to implement the discretionary schemes as set out in Appendix 1 of the report.
(3) That from 1 April 2024 in accordance with the provisions of The Levelling-up and Regeneration Act 2023 the Council:
i. introduces the council tax premium of an additional 100% for those domestic properties empty for longer than 1 year.
ii. maintains the council tax premium of 200% in respect of domestic properties that have been empty for longer than 5 years.
iii. maintains the council tax premium of 300% in respect of domestic properties that have been empty for longer than 10 years.
iv. from 1 April 2025, introduces a premium of 100% to domestic properties determined to be applicable Second Homes.
(4) To note the communication campaign (as detailed within section 3.3.16 of the report) to highlight to owners of empty property how the council may be able to help them make better use of their property.
Eligible for call-in: Yes
Deadline for submission of call-in: 6pm on Monday 12 February 24