Empty properties

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On 31st October 2012, the Local Government Finance Act 2012 received Royal Assent, which included the framework allowing local Council’s discretion with regard to certain types of Council Tax discounts and introducing these changes into law from 1st April 2013.

The impact of the Local Government Finance Act 2012 can be summarised as follows:

  • Councils will be able to charge the full amount of Council Tax in respect of 2nd homes.
  • Abolition of the Class A Exemption (Empty properties that are subject to major repairs/structural alterations) and replace it with discount set at a level to be determined by the Council.
  • Abolition of the Class C Exemption (Empty and Unfurnished properties) and replace it with a discount set at a level to be determined by the Council.
  • Allow Councils to levy an ‘empty homes premium’ in respect of dwellings which have been left empty for two years or more (subject to certain exceptions). 

A decision was made at a meeting of the full Council on 30th January 2013 to introduce the following changes in respect of certain empty properties with effect from 1st April 2013

  • A 0% discount in respect of 2nd homes and empty furnished properties 
  • A 0% discount in respect of empty and unfurnished properties
  • A 50% discount for a period up to 6 months in respect of properties that are undergoing major works of repair or structural alteration (subject to an inspection and certain criteria being met - At a meeting of the full Council on 3rd December 2014, a decision was made to reduce the period of this discount to a maximum of 6 months
  • A 50% premium to be charged in respect of properties that have been empty for more than 2 years

The Council has authority to make these changes in accordance with the following legislation:


PRIMARY LEGISLATION 


 The Local Government Finance Act 2012.


SECONDARY LEGISLATION


The Council Tax (Prescribed Classes of Dwellings)(England)(Amendment) Regulations 2012.
The Council Tax (Exempt Dwellings)(England))(Amendment) Regulations 2012
The Council Tax (Administration and Enforcement)(Amendment)(No 2))(England) Regulations 2012

Date of last review: 20 March 2017