Decision details

Council Tax Empty Homes Premium

Decision Maker: Council

Decision status: Recommendations approved

Is Key decision?: Yes

Is subject to call in?: No

Purpose:

This report outlines proposals for Council’s application of the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018.

Decisions:

The subject of the decision

 

The Customer Operations Manager submitted a report which sought members to agree a level of premium on the council tax payable in respect of a long-term empty dwelling.

 

In 2013 Allerdale Borough Council introduced a premium for all long-term empty dwellings, which meant that a 50% premium would be applied to the council tax payable in respect of all dwellings which had been empty for more than 2 years.

The introduction of Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 allowed local billing authorities the discretion to increase the percentage by which a billing authority in England may increase the council tax payable in respect of a long-term empty dwelling.

 

Councillor B Cannon moved the recommendation as set out in the report. This was seconded by Councillor A Smith. The recommendation was unanimously agreed.

 

Alternative options considered

 

1.  Not to increase the premium above the existing 50% as agreed in 2013

2.  To increase the premium to 100% for 2019/20 onwards

3.  To apply all 3 of the increased premiums

 

The reason for the decision

 

To agree a proposal which would provide an incentive to owners to bring empty properties in to occupation therefore increasing the availability of accommodation either to buy and/or rent.

 

The decision

 

Recommended – That Council are requested to agree to set the higher amount of Council Tax payable for prescribed dwelling ‘Class C’ (or equivalent as amended by the Local Government Finance Act 2012), i.e. standard empty and unfurnished properties that have remained so for a continuous period of:

 

a)  least 2 years, at a level of 100% with effect from 1 April 2019

b)  at least 5 years, at a level of 200% with effect from 1 April 2020

c)  at least 10 years, at a level of 300% with effect from 1 April 2021.

 

Report author: David Farrar

Publication date: 16/01/2019

Date of decision: 16/01/2019

Decided at meeting: 16/01/2019 - Executive

Accompanying Documents: