Derbyshire Dales - Council Tax 2024/2025

DERBYSHIRE DALES DISTRICT COUNCIL

COUNCIL TAX 2024/2025

 **PLEASE SEE PDF ATTACHED TO VIEW COUNCIL TAX RATES**

In accordance with Section 38(2) of the Local Government Finance Act, 1992 the Authority is required to publish a notice of the amounts of the Council Tax which it has set.

In accordance with Section 30 of the Local Government Finance Act, 1992 the Council has set the following amounts as the Council Tax for the chargeable financial year beginning 1st April, 2024:-

 **PLEASE SEE PDF ATTACHED TO VIEW COUNCIL TAX RATES**

Empty Homes Premium

If a property is unoccupied and substantially unfurnished for more than 2 years then the empty homes premium will apply. If a property is unoccupied and substantially unfurnished for at least 2 years and less than 5 years an additional 100% charge will be imposed; this means that 200% Council Tax will become payable on the empty property. Furthermore, if a property is unoccupied and substantially unfurnished for at least 5 years and less than 10 years, an empty homes premium of 200% will apply (300% Council Tax payable). For properties unoccupied and substantially unfurnished for at least 10 years, the premium will be 300% (400% Council Tax payable).

Second home premium

The Levelling-up and Regeneration Act 2003 provides powers to billing authorities to charge a council tax premium on second homes. The Derbyshire Dales District Council at the meeting of the 29 February 2024 made a determination to charge a second homes premium with effect from 1 April 2025. This means that from 1 April 2025 a 100% premium will be applied to properties that are classed as second homes.

Second homes

A second home is a property that is not treated as a sole or main residence. It is a dwelling that is substantially furnished and has no resident. Second homes will be charged extra Council Tax on top of the full council tax for the property. A premium is an additional charge that is made to council tax liability, in this case 100% premium for properties listed as a second home.

Changes to premium charges

The Government has consulted on a  number of exceptions or exemptions that might be applied to second homes premiums. However, the government has not yet issued the final guidance and criteria. The Derbyshire Dales District Council website will be updated when this is published. 

If the premium affects you we will write to you and send you a new council tax bill when the premium takes effect. If your bill shows a second home premium and you think that your property should not be classed as a second home please contact us straight away.

How do I end the premium charge?  

You could consider using the property as your main residence or allowing it to be rented by someone else as their main home. Please contact us (revenues@derbyshiredales.gov.uk or 01629 818222) if this is the case so we can arrange an appointment to visit your property.

 **PLEASE SEE PDF ATTACHED TO VIEW COUNCIL TAX RATES**

K Henriksen CPFA, Director of Resources, Derbyshire Dales District Council, Town Hall, Matlock DE4 3NN             1st March 2024