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Council Tax Premiums on 2nd Homes and Long Term Empty Property

To implement proposals to introduce Council Tax Premiums on 2nd homes (periodically occupied properties), and to extend the long-term empty property premium to properties that have been unoccupied and unfurnished for at least 1 year.

Decision type: Key

Reason Key: Significant effect on communities living or working in any ward in Cambridge;

Decision status: For Determination

Notice of proposed decision first published: 12/02/2024

Decision due: 25 Mar 2024 by Executive Councillor for Finance and Resources

Lead member: Executive Councillor for Finance and Resources

Department: Corporate Group

Contact: Kevin Jay, Local Taxation Manager Email: kevin.jay@cambridge.gov.uk.

Additional Information: This is a key item and will automatically appear on the agenda for discussion / debate.

Background Information: The Government’s Levelling Up and Regeneration Bill sets out proposals to introduce new legislation to apply Council Tax premiums on 2nd homes and long term empty properties that have been empty for a period of more than 1 year. Currently 100% of Council Tax is charged on 2nd homes and a premium is only applied on a long term empty property that has been empty for at least 2 years. The key rationale are: - To incentivise the occupation of empty properties. - Discourage, or generate additional income from, 2nd home ownership to help ensure the supply of homes meets local housing needs. - Billing authorities are required to make a resolution confirming their requirements at least 12 months prior to the financial year in which the changes will come into effect; meaning that earliest these changes can be adopted would be 1 April 2024 with new premiums only being applied from 1 April 2025.

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