Issue - meetings

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.