Issue - meetings

Levelling Up and Regeneration Act 2023 | Council Tax Charges

Meeting: 24/01/2024 - Council (Item 73)

73 Levelling Up and Regeneration Act 2023 | Council Tax Charges pdf icon PDF 172 KB

Report of the

Minutes:

Consideration was given to a report of the Revenues Manager which sought to seek approval to implement the 100% premium council tax charge after a dwelling has been vacant for a period of one year only with effect from 1st April 2024 and to remove the existing 10% discount and levy a 100% premium charge for dwellings classed as second homes, commencing on the day the dwelling is classified as a second home with effect from 1st April 2025

 

RESOLVED that:

 

1)    the 100% premium council tax charge is commenced after a dwelling has been vacant for a period of one year only with effect from 1st April 2024; and

2)    the existing 10% discount is removed and that a 100% premium council tax charge is levied on dwellings classed as second homes, commencing on the day the dwelling is classified as a second home with effect from 1st April 2025.