Section 1 (11) of the Local Government Finance Act 2012, inserts a new Section 11A into the Local Government Finance Act 1992, empowering a billing authority to determine that discounts did not apply or could be such percentage up to 100% as it may specify.
Council Tax discounts on empty homes
The following recommendation with regard to Council Tax discounts on empty, substantially unfurnished homes was approved at a Full Council Meeting on 12 February 2019:
- That having regard to S11A (4) of the Local Government Finance Act 1992, that properties designated as empty, substantially unfurnished homes be charged 50% of the Council Tax for the first month and 100% of the Council Tax thereafter, from 1 April 2019.
Council Tax premiums on long-term empty homes
The Rating (property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 amended Section 11B of the Local Government Finance Act 1992, empowering a billing authority to determine the percentage applicable (a premium) on long-term empty dwellings from 1 April 2019. The bill became an Act of Parliament on 1 November 2018.
The following recommendation with regard to Council Tax premiums on long-term empty and substantially unfurnished homes was approved at a Full Council Meeting on 12 February 2019.
- That having regard to Section 11B of the Local Government Finance Act 1992 that properties designated as long-term empty and substantially unfurnished homes be charged the following premiums on the Council Tax until further notice:
- From 1 April 2019 a 100% premium, where the property has been empty for more than two years.
- From 1 April 2020 a 200% premium, where the property has been empty for between five and 10 years.
- From 1 April 2021 a 300% premium, where the property has been empty for more than 10 years.
The following recommendation with regard to Council Tax discounts on empty, substantially unfurnished homes was approved at a Full Council Meeting on 25 February 2025.
From 1 April 2025, the Council varies its determination of 12 February 2019 under Section 11B of the Local Government Finance Act 1992, so that the long-term empty dwelling levy starts after a property has been empty and unfurnished for one year.
- 100% premium, where the property has been empty for more than one year.
- 200% premium, where the property has been empty for between five and 10 years.
- 300% premium, where the property has been empty for more than 10 years.
The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 SI 1007 came into force on 1 November 2024. In combination with earlier regulations they prevent (except) us charging a levy from 1 April 2025 in the following circumstances:
- Class E – a dwelling that is or would be a person’s sole or main residence and where that person has been provided with armed forces accommodation.
- Class F – an annexe that forms part or the same property as, and is being used as part of, a person’s sole or main residence.
- Class G – the dwelling is being actively marketed for sale, at a reasonable price, for a period of up to 12 months.
- Class H – the dwelling is being actively marketed for let, on reasonable terms, for a period of up to 12 months.
- Class I – probate was granted less than 12 months ago. Before that the property was unoccupied and exempt in the hands of a personal representative following the death of the last occupant.
- Class D – the vacant dwelling is undergoing major work to make it habitable, or structural alterations, and the major work was completed less than 6 months ago. This exception is for a period of up to 12 months.
- Class M – a second term of Class D exception provided there has been a sale since the first term.