Rother District Area - Council Tax 2024/25

Rother Distric Council

Council Tax Premiums
Rother District Council hereby gives notice that on 26 February 2024, in accordance with the provisions of sections 11A, 11B and 11C of the Local Government Finance Act 1992 as inserted or amended by the Local Government Act 2003, the Local Government Finance Act 2012, the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 and the Levelling Up and Regeneration Act 2023, the Council makes the following determination in respect of Council Tax Premiums. This determination revokes any previous determinations.
Empty Homes Premium Effective from 1st April 2024
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.
The definition of empty means that the dwelling is "unoccupied" and "substantially unfurnished".
Second Homes Premium Effective from 1st April 2025
The Council determines that the council tax payable in respect of dwellings occupied periodically (second homes), is increased by 100 percent effective from 1 April 2025.
A second home is determined to be a dwelling which has "no resident of the dwelling", and the dwelling is "substantially furnished".
As this is the Council’s first determination for this premium, it must be made at least one year before the beginning of the financial year to which it relates. This part of the determination therefore has effect for financial years beginning on or after 1 April 2025.
Council Tax 2024/25
Rother District Council hereby gives notice that on 26 February 2024, in accordance with Section 38 of the Local Government Finance Act 1992, it has set for the year commencing 1st April 2024, a Council Tax for each of the Bands A to H. These details, together with the areas of Rother, which include a precept being collected for Parish/Town Councils, East Sussex County Council, the Sussex Police and Crime Commissioner and East Sussex Fire Authority, are shown in the table below