Issue - meetings

Cabinet noted the dispensation granted by the Standards Committee at their meeting on 16^th July in relation to this item.

Councillors Moriarty, Lintern and Ring declared an interest in this item.  Councillors Moriarty and Lintern left the room during consideration of this item.  Councillor Ring remained in the room, however he did not participate in the debate or vote on the matter.

RECOMMENDED:

1. The following discounts and premiums are recommended to Council for 2026/2027:

Class A Second Homes Discount for 2026/2027:

·        No reduction, i.e. a 0% discount:

Class B Second Homes Discount for 2026/2027:

·        No reduction, i.e. a 0% discount, plus

·        An additional premium of 100%, which will only be applied subject to agreement being reached with Norfolk County Council by no later than 30 November 2025 to return a share of their additional revenue raised from the Second Home Premium of no less than the percentage allocation for 2025/2026

Class C Empty/ Unfurnished Discount 2026/2027:

·        0% for both the initial and follow on periods

Long-Term Empty Property Premiums (Levy) for 2026/2027:

·        100% for properties empty between one and five years,

·        200% for properties empty longer than five years, and

·        300% for properties empty longer than ten years.

Class D Uninhabitable Properties for 2026/2027:

·        25% for 12 months starting on the day the property becomes uninhabitable; then:

·        0% once the 12 month period has expired.

2. Cabinet and Council note and consider the government guidance of November 2024 as included at Appendix D

REASON FOR DECISION:

To ensure the discounts, premiums and exceptions policy for Second Homes and Long-Term Empty properties are agreed for 2026/2027.

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Cabinet noted the dispensation granted by the Standards Committee at their meeting on 16^th July in relation to this item.

Councillors Moriarty, Lintern and Ring declared an interest in this item.  Councillors Moriarty and Lintern left the room during consideration of this item.  Councillor Ring remained in the room, however he did not participate in the debate or vote on the matter.

The Revenues and Benefits Manager presented the report to Cabinet and outlined the Councils powers in relation to Council Tax discounts and premiums and the proposals within the report which recommended the levels of discounts to be applied.

The Revenues and Benefits Manager outlined the types of properties eligible, the levels of exceptions and the financial implications and impact of premiums.  It was confirmed that the impact of the premiums would continue to be monitored.

Councillor Squire commented that she was pleased that exceptions were made in certain circumstances.  The Revenues and Benefits Manager confirmed that exceptions related to age restrictions and unusual circumstances, for which case was considered on its individual circumstances.

The Leader, Councillor Beales commented that exceptions were considered in detail and he was pleased to see some element of discretion within the scheme to account for unusual circumstances.  He reminded Cabinet that revenue from this scheme was ringfenced for homelessness prevention.

In response to a question from Councillor Rust, the Revenues and Benefits Manager explained that there had not been a significant reduction on the amount of Long Term Empty Properties as a result of the implementation of this scheme, however she agreed to monitor levels.

RECOMMENDED:

1. The following discounts and premiums are recommended to Council for 2026/2027:

Class A Second Homes Discount for 2026/2027:

·       No reduction, i.e. a 0% discount:

Class B Second Homes Discount for 2026/2027:

·       No reduction, i.e. a 0% discount, plus

·       An additional premium of 100%, which will only be applied subject to agreement being reached with Norfolk County Council by no later than 30 November 2025 to return a share of their additional revenue raised from the Second Home Premium of no less than the percentage allocation for 2025/2026

Class C Empty/ Unfurnished Discount 2026/2027:

·       0% for both the initial and follow on periods

Long-Term Empty Property Premiums (Levy) for 2026/2027:

·       100% for properties empty between one and five years,

·       200% for properties empty longer than five years, and

·       300% for properties empty longer than ten years.

Class D Uninhabitable Properties for 2026/2027:

·       25% for 12 months starting on the day the property becomes uninhabitable; then:

·       0% once the 12 month period has expired.

2. Cabinet and Council note and consider the government guidance of November 2024 as included at Appendix D

REASON FOR DECISION:

To ensure the discounts, premiums and exceptions policy for Second Homes and Long-Term Empty properties are agreed for 2026/2027.