London Borough of Havering, Council Tax Empty Furnished Second Homes Premium 2024/25
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Council Tax Empty Furnished Second Homes Premium 2024/25
In Accordance with Section 11C of the Local Government Finance Act 1992, Notice is herby given, that on 28 February 2024 the Council of the London Borough of Havering agreed to introduce a Council Tax Empty premium for unoccupied, furnished second homes.
The Legislation states the billing authority must make a determination to change this at least one year before the beginning of the financial year to which it relates. Consequently, the introduction of this premium will come into effect from 1 April 2025 and an additional 100% second homes empty premium will be charged if there is no resident at the dwelling and the dwelling is substantially furnished.
This premium will become payable in Havering from the date the property becomes empty. The premium will not apply for periods where the empty property is subject to other discounts and exemptions.
Dated 12 March 2024
Kathy Freeman
Strategic Director of Resources
London Borough of Havering
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