Torbay - Local Government Finance Act 2012

TORBAY COUNCIL
PUBLIC NOTICE
Council Tax Premiums - 1 April 2024
Local Government Finance Act 2012
Notice is hereby given by the Council, in accordance with
the provisions of sections 11 A, 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, that the Council makes the
following determination which will come into force from
1 April 2024. This determination revokes any previous
determinations in relation to the charging of premiums for long
term empty properties and second homes.
Council Tax Premiums
Effective from 1st April 2024 - Empty Homes Premium
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.
The definition of empty means that the dwelling is “unoccupied”
and “substantially unfurnished”.
Effective from 1st April 2025 - Second Homes Premium
In accordance with section 11C of the Local Government Finance
Act 1992, the Council determines that the discount under
section 11(2)(a) shall not apply to dwellings occupied
periodically (second homes), and the amount of council
tax payable in respect of such dwellings is increased by
100 percent.
A second home is determined to be a dwelling if there is “no
resident of the dwelling”, and the dwelling is “substantially
furnished”.
As this is the Council’s first determination under this section
for this particular 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.