Decision details

RECOMMENDED: That Council:

1)    Charge the long-term empty property premium after 12 months from 1 April 2024,

2)    Charge a 100% premium for second homes falling into Class B from 1 April 2025,

3)    Adopt the Council Tax Discounts Resolution as at Section 7 of Appendix C,

4)    Work with other Norfolk authorities and Norfolk County Council to ensure the maximum possible amount of the additional second homes income is returned to those boroughs most affected by second home ownership and,

5)    Delegate authority to the Revenues and Benefits Manager, in consultation with the s151 Officer and Council Leader, to agree the technical guidelines for any exceptions to the premiums imposed by central government.

Reason for Decision

To decide whether the provisions within sections 79 and 80 of the Levelling Up and Regeneration Act 2023 regarding additional premiums should be implemented.