Council Tax Reform April 2013
Published by:
,
on:
Changes to Council Tax from April 2013
From April 2013, Council Tax Discounts for empty properties and second homes are changing.
The Local Government Finance Act 2012 has granted local authorities greater flexibilities for certain Council Tax discounts and The Council is using this new legislation to support its regeneration objectives and its priority to bring empty homes back in to use.
The pages below detail the changes that are being made to each of the affected exemptions and we have written to all customers who will be affected by these changes.
A summary of the changes are contained in this table.
| Title of Discount | Description | Period | Council Tax paid up to 31 March 2013 | New charges from April 2013 |
| Former Class A | Properties requiring/undergoing major repair/structural alteration | 0-12 months | 0 | 50% |
| 12 months + | 50% | 100% | ||
| Former Class C | Properties which have become vacant | 0-6 months | 0 | 50% |
| 6 months + | 50% | 100% | ||
| Long-term empty property | Properties empty over six months | 6 months to 2 years | 50% | 100% |
| Premium on long-term empty properties (after 2 years empty) | Properties empty over 2 years | 2 years + | 50% | 150% |
| Second homes | Properties which are furnished and are not the sole or main residence of an individual | From date property ceased to be the sole or main residence of any individual | 50% | 100% |
| Armed forces (local discount) | Properties which are furnished, are not the sole or main residence of an individual and are owned by a member of the Armed Forces | From date property ceased to be the sole or main residence of any individual | 50% | 50% |