FI15436
Request
Section 80 (1)(b) of The Levelling- Up and Regeneration Act 2023 provides councils the discretion to charge a council tax premium of up to 100% on all residential dwellings which are substantially furnished and are not occupied as a main residence for council tax purposes i.e., second homes from the financial year 2025-26 onwards. Under Section 80 (3) of the Act any decision to increase the council tax on second homes must be made at least one year prior to the beginning of the financial year for which it relates. Therefore, for a council tax second home premium to be charged from the 1 April 2025, a decision by Council must be made no later than the 31 March 2024. The Government has recognised that there will be circumstances where it would not be appropriate for the premium to apply. Therefore, the Government have indicated they intend to legislate to create ‘exceptions’ to the premium. These exceptions are currently Property undergoing probate 12 months from grant of probate Property marketed for sale or let 6 months from date active marketing commenced. Occupied caravan pitches and boat moorings Permanent exception from Premium Annexes forming part of main property Permanent exception from Premium Properties subject to planning conditions that prevent occupation for 28-day period every 12 months. Permanent exception from Premium Property left empty by liable person who is required to live elsewhere for job related purpose. (Conditions apply) Permanent exception from Premium (6)A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year. (7)Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in the area. (8)The notice must be published before the end of the period of 21 days beginning with the date of the determination. (9)The validity of the determination is not affected by a failure to comply with subsection (7) or (8).] Dover district Council have sent letters to residents whose properties they have recorded as second homes asking them to confirm their current circumstances. Have Dover District Council made a decision in Committee before 31st March 2024 to charge a second home premium and how and when was the decision published.
Response
The decision in respect of Council Tax Premium was taken at a meeting of Council on 31 January 2024. The information is available on the Council’s website at https://moderngov.dover.gov.uk/ieListDocuments.aspx?CId=122&MID=4569#AI23570.