73 Levelling Up and Regeneration Act 2023 | Council Tax Charges 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.