Decision details

Cabinet received a report and was informed that following the consolidation into a single Revenues and Benefits system there had been an opportunity to review the existing discretionary Council Tax discounts.  Two of the discounts that had been reviewed were the one month empty and unfurnished 100% Council Tax discount and the 50% discount for up to 12 months for properties undergoing major structural repairs.

Prior to the formation of Buckinghamshire Council, all of the legacy District Councils had a one month empty and unfurnished discount, and Aylesbury Vale DC and Wycombe DC had an additional discount for properties undergoing major structural repairs.  The removal of the discounts was aimed at encouraging bringing properties back into active use at the earliest opportunity. The first of these discounts cost the Council approximately £336k per year, which the second of the discounts relating to undergoing major structural reports currently cost £756k for the Council.

A review of neighbouring authorities had identified that Buckinghamshire Council was an outlier in still providing these discounts and therefore it was proposed to remove them with effect from 1 April 2024.

The Levelling Up and Regeneration Act 2023 made provision for Billing authorities to introduce additional premiums for empty homes and second homes. It was proposed to change the 100% empty home premium to come into effect after a property had been empty for 12 months, rather than the current position that was after a property had been empty for two years, with effect from 1 April 2025.  The introduction of the empty home premium after one year would bring an estimated additional Council Tax revenue for the Council of £0.490m from 1 April 2025.

That Council be RECOMMENDED to: 

(1)               Remove the following discretionary Council Tax empty house discounts from 1 April 2024 –

(i)            Empty and unfurnished (100% discount for the first month).

(ii)          Empty discount for property undergoing major structural repairs (50% discount for up to 12 months).

(2)               Approve the Council Tax Discounts, Exemptions and Premiums Police (Appendix 1), that reflects the removal of removal of the discounts at recommendation (1) above.

(3)               Introduce a 100% Council Tax premium from 1 April 2025 on empty homes after they have been for 12 months.