Issue - meetings

Council Tax Technical Changes - Including Empty Property Reliefs and Premiums Changes

Meeting: 26/11/2019 - Cabinet (Item 68)

68 Council Tax Technical Changes - Including Empty Property Reliefs and Premiums Changes pdf icon PDF 165 KB

Report No: CAB/WS/19/044

Portfolio Holder: Cllr Sarah Broughton       Lead Officer: Rachael Mann

Decision:

RECOMMENDED TO COUNCIL: (17 December 2019)

 

That:-

 

(a)     The continuation of the West Suffolk Council Tax Technical Changes set out in Section 2 of Report No: CAB/WS/19/044, be approved;

 

(b)     A Council Tax premium of 200% for properties that have been long term empty and unfurnished for five years and over from 1 April 2020, be approved;

 

(c)     A Council Tax premium of 300% for properties that have been long term empty and unfurnished 10 years and over from 1 April 2021, be approved; and

 

(d)     Properties that fall into the classes, set out in Section 3 of Report No: CAB/WS/19/044, will not attract the Long Term Empty Premium for the period(s) detailed.

 

Minutes:

(Report No: CAB/WS/19/044)

 

The Cabinet considered this report which provided an overview of the current Council Tax technical changes for continuation from April 2020, alongside proposed changes to the long term empty property premium scheme from April 2020, in line with recent changes in legislation.

 

New legislation had come into effect from 1 April 2019 that provided local authorities with the ability to implement a scheme that enabled a 200% Council Tax charge on properties that had been empty for longer than two years.  The charge rose to 400% Council Tax on properties that had been empty longer than 10 years from 1 April 2021.

 

Paragraph 2.1 of Report No: CAB/WS/19/044 set out the current scheme proposals for the Council Tax Technical Changes for West Suffolk Council for continuation from April 2020.  Paragraphs 2.2 to 2.4 set out the proposals for the Long Term Empty Property Premium and paragraph 3 set out the classes of properties/exemptions that would not attract the Premium.

 

RECOMMENDED TO COUNCIL: (17 December 2019)

 

That:-

 

(a)     The continuation of the West Suffolk Council Tax Technical Changes set out in Section 2 of Report No: CAB/WS/19/044, be approved;

 

(b)     A Council Tax premium of 200% for properties that have been long term empty and unfurnished for five years and over from 1 April 2020, be approved;

 

(c)     A Council Tax premium of 300% for properties that have been long term empty and unfurnished 10 years and over from 1 April 2021, be approved; and

 

(d)     Properties that fall into the classes, set out in Section 3 of Report No: CAB/WS/19/044, will not attract the Long Term Empty Premium for the period(s) detailed.