69 Change to the Rate of Council Tax Empty Homes Premium PDF 64 KB
Minutes:
The Board
considered a report of the Operational Director, Finance, on proposed changes
to the rate of Council Tax Empty Homes Premium.
The Board was
advised that the Local Government Finance Act 2012 allowed billing authorities to
levy an empty homes premium of up to 50% in addition to the full council tax on
dwellings unoccupied and unfurnished for more than two years.
Since 1 April
2013, Halton Borough Council had levied the maximum 50% on all such properties
which did not fall into any statutory exemptions. It was reported that
additional legislation gave billing authorities further powers to increase the
level of empty homes premium, as detailed in the report. Since the introduction
of the Empty Homes Premium, the number of properties in Halton empty for more
than two years had reduced from 250 to 157, as at 1 November 2018.
RESOLVED:
That the level of Empty Homes Premium on dwellings that have been unoccupied
for more than two years, be applied as follows:
1)
from 1 April 2019, 100%
premium in addition to the full council tax charge for each dwelling unoccupied
and unfurnished for more than two years;
2)
from 1 April 2020, 100%
premium in addition to the full council tax charge for each dwelling unoccupied
and unfurnished between two and five years, and 200% premium for dwellings
unoccupied for more than five years; and
3)
from 1 April 2021, 100%
premium in addition to the full council tax charge for each dwelling unoccupied
and unfurnished between two and five years, 200% for dwellings unoccupied
between five and ten years, and 300% for properties unoccupied for more than
ten years.