Leicester City - Council Tax Premiums
What is happening?
Statutory public notice
Leicester city council - council tax premiums
Notice is hereby given that on 21st February 2024 the Council, determined in accordance with Sections 11B and 11C of the Local Government Finance Act 1992, that council tax premiums for unoccupied homes will be as follows:
Long-Term Empty Homes Premium
From 1 April 2024, the Long Term Empty Property Premium for properties that have been left empty and substantially unfurnished will be as follows, unless an exemption applies:
(a) for properties that have been left empty and substantially unfurnished for periods of 1 year but less than 5 years, a Long Term Empty Premium to be charged at 100%; and (b) for properties that have been left empty and substantially unfurnished for periods of 5 years but less than 10 years, a Long Term Empty Premium to be charged at 200%; and (c) for properties that have been left empty and substantially unfurnished for periods of 10 years or more a Long Term Empty Premium to be charged at 300%.
Properties subject to the premium will be charged the premium on top of their Council Tax charge for periods commencing on or after 1 April 2024.
Dwellings Occupied Periodically
From 1 April 2025, properties that are occupied periodically (often referred to as ‘second homes’) will be subject to a 100% premium if the following conditions are met:
(a)there is no resident of the property; and
(b)the property is substantially furnished Properties subject to the premium will be charged the premium on top of their Council Tax charge for the periods commencing on or after 1 April 2025.
This determination may be revised before April 2025 to permit exemptions.
The Council’s current policy on exemptions can be found at leicester.gov.uk/counciltax
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