Council Tax Charge on Empty Dwellings
| In 2012, the Executive Cabinet agreed that a charge of an additional 50% council tax would be introduced for properties which have been empty for more than two years in accordance with the Local Government Finance Act 2012. At the time the public were consulted and a full equality impact assessment was completed before making the decision. The findings were considered when the proposal was agreed. New legislation in Section 11B of the Local Government Finance Act 1992 amended by Rating (Property in Common Occupation ) and Council Tax (Empty Dwellings) Act 2018 now gives local authorities discretion to increase the council tax charge on empty properties. This is in addition to the existing 150% Council Tax on all properties that are empty for 2 years or more as approved at Executive Cabinet in 2012. The Council is therefore considering further increases in empty property charges where the property has been empty for a long period of time in line with the new legislation. It is hoped that the change will help the Council on its commitment to encouraging empty properties to be brought back into use. As in 2012, the Council would like to hear the views of those who own vacant properties in Tameside, and from the wider public. The table below shows how the changes to council tax charges on empty properties will be applied:
During the period of consultation we are seeking members of the public to consider the proposals outlined and have their say using this survey link. Furthermore we will contact all existing owners of empty properties to inform them of the intention to increase charges over the next three years and invite their views. The draft letter to be sent to empty property owners can be foundhere. |