Lewes Area - Council Tax Discounts

Local Government Finance Act 1992
Notice is hereby given that Lewis District Council, on 19/02/2024, made the following resolution:
Council Tax Discounts - Effective from 1st April 2024

● Uninhabitable properties - that 0% discount shall apply under Section 11A of the Local Government Finance Act in respect of unoccupied and unfurnished dwellings as defined in Class D of Regulation 8 of the Council Tax (Prescribed Class of Dwellings) (England) Regulations 2003 as amended by the Council Tax (Prescribed Class of Dwellings) (England) (Amendment) Regulations 2012.
Council Tax Premiums
Effective from 1st April 2024
In accordance with Section 11B (1C) of the Local Government Finance Act 1992 as amended by the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 and the Levelling Up and Regeneration Act 2023, the following premiums will apply to long-term empty and substantially unfurnished dwellings:
(a) a 100% premium, where the property has been empty for more than one year;
(b) a 200% premium, where the property has been empty for between five and ten years; and
(c) a 300% premium, where the property has been empty for more than 10 years.
Effective from 1st April 2025
A premium of 100% shall apply to all furnished dwellings which are no one’s sole or main residence (second homes).
Any queries about Council Tax discounts or premiums should be addressed to customerfirst at Lewes District Council on 01273 471600 or email customerfirst@lewes-eastbourne.gov.uk
Dated this 23rd day of February 2024