Decision details

Council Tax Discounts and Premiums

Decision status: Recommend Forward to Council

Is Key decision?: Yes

Is subject to call in?: Yes

Decision:

Recommended to Full Council (Budget and policy framework)

 

1.    From 1 April 2024

 

(a) The adoption of a standard 0% discount for all Class D chargeable dwellings; and

(b) Levying the maximum level of premium i.e.:

• Premium of 100% for dwellings which are unoccupied and substantially unfurnished (Empty Homes Premium) after 1 years up to 5 years of becoming empty;

• Premium of 200% for dwellings which are unoccupied and substantially unfurnished (Empty Homes Premium) between 5 years and up to 10 years; and

• Premium of 300% for dwellings which are unoccupied and substantially unfurnished (Empty Homes Premium) for 10 years or more.

 

2. From 1 April 2025

(a) The continued application of 0% discount for Class D and Empty Homes premiums at100% effective when dwellings have been unoccupied and substantially unfurnished for 1 year; and

(b) The application of a premium (Second Homes Premium) of 100% for all dwellings that are no one’s sole or main residence and which is substantially furnished.

 

3. Exception to premiums

Where premiums are to be applied, the Council is mindful of the current consultation by government which recommends exceptions in certain circumstances outlined within the report. Subject to the outcome of that consultation, it is recommended that the Section 151 Officer is given delegated powers to implement the Council's policy on premiums in line with statute, the Council’s requirements and any guidance given by the Secretary of State.

Report author: Nick Ducatel

Publication date: 07/12/2023

Date of decision: 07/12/2023

Decided at meeting: 07/12/2023 - Lewes District Council Cabinet

Effective from: 13/12/2023

Accompanying Documents: